Document: 409 U.S. 232 93 S.Ct. 489 34 L.Ed.2d 438 ONE LOT EMERALD CUT STONES and RINGv.UNITED STATES. No. 72-376. Dec. 11, 1972. PER CURIAM. 1 On June 5, 1969, Francisco Farkac Klementova entered the United States without declaring to Customs one lot of emerald cut stones ring. was indicted, tried, acquitted charges violating 18 U.S.C. § 5451 by willfully knowingly, with intent defraud States, smuggling articles into submitting required customs procedures. Following acquittal, Government instituted a forfeiture action in District Court, Southern Florida, under 545 497 Tariff Act 1930, 46 Stat. 728, 19 1497.2 intervened proceeding argued that his acquittal barred forfeiture. The Court held collateral estoppel Fifth Amendment. Appeals for Circuit reversed, 461 F.2d 1189, holding pursuant 1497 not an 545. We grant certiorari, affirm, thereby resolve conflict among circuits as whether is these circumstances.3 2 Collateral would bar if, earlier criminal proceeding, elements had been resolved against Government. Ashe v. Swenson, 397 436, 443, 90 1194, 25 469 (1970). But this case on charge did necessarily issues action. For secure conviction 545, it must prove physical act unlawful importation well knowing willful States. An may have involved finding done requisite intent. Indeed, court tried specifically found failed establish intent.4 To succeed 1497, other hand, need only property brought declaration; bears no burden respect Thus, be regarded determination unlawfully will involve issue previously litigated finally determined between parties.5 3 Moreover, difference proof civil cases precludes application doctrine estoppel. represented "an adjudication sufficient overcome all reasonable doubt guilt accused." Helvering Mitchell, 303 391, 397, 58 630, 632, 82 L.Ed. 917 (1938). As raised, does constitute preponderance-of-the-evidence applicable proceedings. See Murphy 272 47 218, 71 446 (1926); Stone 167 178, 17 778, 42 127 (1897). 4 If reason, Double Jeopardy Clause Amendment because involves neither two trials nor punishments. 'Congress impose both sanction same or omission; double jeopardy clause prohibits merely punishing twice, attempting second time punish criminally, offense.' supra, U.S., at 399, 633. also ex rel. Marcus Hess, 317 537, 63 379, 8 443 (1943).6 Forfeiture sanction. provision originally enacted 1922, 964. 1930 reenacted remedy, added 593, 751, which became fell within Title IV Act, contained 'Administrative Provisions.' Part III title, part, dealt 'Ascertainment, Collection, Recovery Duties.' Section part 'Enforcement Provisions' Criminal Code fact sanctions were separate distinct different parts statutory scheme relevant determining character Congress could order sanctions, clearly distinguishing them. There reason frustrating design. 404, S.Ct., 635. 5 intended aid enforcement tariff regulations. It prevents forbidden merchandise from circulating and, its monetary penalty, provides form liquidated damages violation inspection provisions serves reimburse investigation expenses. In contexts we recognized such purposes characterize remedial rather than punitive sanctions. id., 401, 634; 549—550, 386, 387; Rex Trailer Co. 350 148, 151—154, 76 219, 222, 100 149 (1956). cannot said measure recovery fixed so unreasonable excessive transforms what remedy penalty. 154, 222; supra; supra. 6 'Forfeiture goods their value payment variable sums money are enforceable proceedings . spite comparative severity, upheld contention they essentially subject procedural rules governing prosecutions.' 400, 7 question given construction. Id., appears remedial, result, imposition Affirmed. 'Whoever knowingly willfully, smuggles, clandestinely introduces any should invoiced, makes out passes, attempts pass, through customhouse false, forged, fraudulent invoice, document paper; fraudulently imports brings contrary law, receives, conceals, buys, sells, manner facilitates transportation, concealment, sale after importation, imported law— 'Shall fined more $10,000 imprisoned five years, both. 'Proof defendant's possession goods, unless explained satisfaction jury, shall deemed evidence authorize section. 'Merchandise introduced section, thereof, recovered person described first paragraph forfeited 'The term 'United States', used include Philippine Islands, Virgin American Samoa, Wake Island, Midway Kingman Reef, Johnston Guam.' provides: 'Any article included declaration entry made, before examination baggage begun, mentioned writing person, if written required, orally liable penalty equal article.' Two Hundred One Fifty-Pound Bags Furozolidone, 71—1329 (1971), cert. denied, 405 964, 92 1168, 31 239 (1972), Eighth affirmed summary judgment basis previous favor owner commenced 1460. First agrees view present case. Leiser 234 648, 352 893, 77 133, 87 not, do decide bars judge trial stated: 'He is, obviously, sophisticated dealer emeralds jewelry. 'I don't condone I approve, minute, he instance. think knew jewelry—that ring those declared. made some cigarettes whiskey, several little odd, meager items there, but I'm persuaded beyond States.' action, other, distinguish Coffey 116 437, 29 684 (1886), relied upon acquittal. This noted, barred, '(t)he information (for forfeiture) founded sections 3257, 3450 3453; there question, averments answer, acts intents defraud, alleged prior information, covered verdict embraced acts, averred suit.' 442, 440. distinguished situation where 'a certain proved support indictment, action.' 441. following language Coin & Currency, 401 715, 718, 91 1041, 1043, 28 434 (1971): 'But Boyd 616, 634, 68 525, 534, 746 clear, 'proceedings purpose man's offences committed him, though form, nature criminal' purposes.' (Emphasis Currency.) result commission offense. A results procedures; offense, much less conviction, required. Cf. 718—722, 1045. 1958 Plymouth Sedan Com. Pennsylvania, 380 693, 85 1246, 14 170 (1965), likewise inapposite 'determination law has violated.' 701, 1251.

Category: 0