Court caseAIR 1953 SC 325

Maqbool Hussain, an Indian citizen, landed at Santa Cruz airport, Bombay, carrying gold which he did not declare. The customs authorities confiscated the gold under section 167(8) of the Sea Customs Act, 1878, giving him the option to pay a fine in lieu of confiscation, which he did not exercise. He was later prosecuted before the Chief Presidency Magistrate under section 23 of the Foreign Exchange Regulation Act, 1947, for importing gold without the Reserve Bank's permission. He argued that he had already been "prosecuted and punished" by the customs authorities and that the second proceeding was barred by Article 20(2).

The Constitution Bench held that Article 20(2) embodies the common law rule of autrefois convict, and that the words "prosecuted and punished" presuppose a proceeding before a court of law or a judicial tribunal. The Sea Customs authorities, though they adjudicate confiscation and penalties, are administrative officers acting to protect revenue; they are not a court or judicial tribunal and their proceedings are not a "prosecution". The confiscation was an in rem proceeding against the goods. Hence the prosecution under the Foreign Exchange Regulation Act was not a second prosecution for the same offence and was not barred. The appeal was dismissed.