1. One Lot Emerald Cut Stones & One Ring v. United States, No. 72-376, SUPREME COURT OF THE UNITED STATES, December 11, 1972, Decided
OVERVIEW: An alleged jewelry smuggler's acquittal did not bar the government's subsequent civil forfeiture proceeding on the grounds of collateral estoppel or double jeopardy because custom's forfeitures served aid in the enforcement of tariff regulations.
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