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1953 (4) TMI 19 - SC - Customs


  1. 2023 (4) TMI 1057 - SC
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  14. 2003 (1) TMI 723 - SC
  15. 2000 (5) TMI 1063 - SC
  16. 1997 (2) TMI 97 - SC
  17. 1996 (1) TMI 351 - SC
  18. 1988 (4) TMI 48 - SC
  19. 1983 (5) TMI 31 - SC
  20. 1977 (1) TMI 147 - SC
  21. 1969 (8) TMI 32 - SC
  22. 1968 (10) TMI 50 - SC
  23. 1968 (10) TMI 49 - SC
  24. 1967 (3) TMI 109 - SC
  25. 1964 (2) TMI 1 - SC
  26. 1961 (8) TMI 28 - SC
  27. 1961 (2) TMI 72 - SC
  28. 1960 (11) TMI 15 - SC
  29. 1960 (8) TMI 24 - SC
  30. 1958 (11) TMI 7 - SC
  31. 1957 (10) TMI 1 - SC
  32. 1955 (11) TMI 34 - SC
  33. 1954 (3) TMI 65 - SC
  34. 2024 (2) TMI 720 - HC
  35. 2023 (8) TMI 1051 - HC
  36. 2023 (5) TMI 1255 - HC
  37. 2022 (7) TMI 1027 - HC
  38. 2022 (6) TMI 1448 - HC
  39. 2020 (4) TMI 644 - HC
  40. 2019 (12) TMI 1213 - HC
  41. 2019 (6) TMI 55 - HC
  42. 2019 (4) TMI 314 - HC
  43. 2019 (1) TMI 1859 - HC
  44. 2017 (12) TMI 848 - HC
  45. 2017 (9) TMI 1280 - HC
  46. 2017 (2) TMI 415 - HC
  47. 2014 (9) TMI 975 - HC
  48. 2013 (12) TMI 1631 - HC
  49. 2013 (9) TMI 1144 - HC
  50. 2010 (8) TMI 48 - HC
  51. 2010 (4) TMI 652 - HC
  52. 2010 (3) TMI 657 - HC
  53. 2010 (1) TMI 1165 - HC
  54. 2009 (3) TMI 1011 - HC
  55. 2006 (2) TMI 668 - HC
  56. 2005 (7) TMI 113 - HC
  57. 2005 (7) TMI 14 - HC
  58. 2004 (3) TMI 430 - HC
  59. 2003 (1) TMI 76 - HC
  60. 1998 (4) TMI 525 - HC
  61. 1997 (2) TMI 137 - HC
  62. 1982 (3) TMI 60 - HC
  63. 1975 (11) TMI 32 - HC
  64. 1973 (2) TMI 25 - HC
  65. 1971 (4) TMI 33 - HC
  66. 1955 (2) TMI 10 - HC
  67. 2022 (9) TMI 756 - AT
  68. 2019 (10) TMI 1210 - AT
  69. 2009 (5) TMI 47 - AT
  70. 2006 (11) TMI 240 - AT
  71. 2020 (11) TMI 568 - Commissioner
Issues Involved:
1. Construction of Article 20(2) of the Constitution.
2. Whether the appellant was prosecuted and punished for the same offence by the Sea Customs Authorities.
3. Whether the proceedings before the Sea Customs Authorities constituted a judicial tribunal.
4. Application of the principle of "autrefois convict" or "double jeopardy."
5. Validity of subsequent prosecution under the Foreign Exchange Regulation Act.
6. Application of rules under the Preventive Detention Act and the Punjab Communist Detenus Rules.

Issue-wise Detailed Analysis:

1. Construction of Article 20(2) of the Constitution:
The appeal raised an important question regarding the interpretation of Article 20(2) of the Constitution, which enunciates the principle of "autrefois convict" or "double jeopardy." This principle prevents a person from being prosecuted and punished for the same offence more than once. The court examined whether the appellant's prosecution under the Foreign Exchange Regulation Act violated this constitutional protection.

2. Whether the appellant was prosecuted and punished for the same offence by the Sea Customs Authorities:
The appellant was found with 107.2 tolas of gold at the Santa Cruz airport, which was confiscated by the Customs Authorities under Section 167(8) of the Sea Customs Act. The appellant argued that this confiscation amounted to prosecution and punishment, thereby barring further prosecution under Article 20(2). The court analyzed whether the proceedings by the Customs Authorities amounted to prosecution and punishment within the meaning of Article 20(2).

3. Whether the proceedings before the Sea Customs Authorities constituted a judicial tribunal:
The court examined whether the Sea Customs Authorities acted as a judicial tribunal during the confiscation proceedings. It was determined that the Customs Authorities were not a judicial tribunal as they were not required to act judicially on legal evidence given on oath. The proceedings were more administrative in nature, focusing on the enforcement of customs duties rather than adjudicating criminal liability.

4. Application of the principle of "autrefois convict" or "double jeopardy":
The court discussed the principle of "autrefois convict" or "double jeopardy," which prevents a person from being tried or punished twice for the same offence. The court concluded that the confiscation of gold by the Customs Authorities did not constitute a prosecution and punishment by a judicial tribunal. Therefore, the appellant could not claim the protection of Article 20(2) against further prosecution under the Foreign Exchange Regulation Act.

5. Validity of subsequent prosecution under the Foreign Exchange Regulation Act:
Since the proceedings by the Customs Authorities did not amount to prosecution and punishment, the court held that the appellant could be prosecuted under the Foreign Exchange Regulation Act without violating Article 20(2). The appeal was dismissed, allowing the prosecution to proceed.

6. Application of rules under the Preventive Detention Act and the Punjab Communist Detenus Rules:
In related petitions, detenus under the Preventive Detention Act were punished by the Jail Superintendent for jail offences, including hunger strikes. The court examined whether these punishments constituted prosecution and punishment under Article 20(2). It was determined that the Jail Superintendent's actions were administrative, not judicial, and did not preclude subsequent prosecution by a Magistrate for the same offences. The court quashed the prosecutions for jail offences but allowed prosecutions under the Indian Penal Code to proceed.

Conclusion:
The court concluded that the Customs Authorities' actions did not constitute prosecution and punishment by a judicial tribunal, and thus, the appellant's subsequent prosecution under the Foreign Exchange Regulation Act did not violate Article 20(2). The appeal was dismissed, and related petitions were partially allowed, quashing prosecutions for jail offences but permitting prosecutions under the Indian Penal Code.

 

 

 

 

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