https://www.taxtmi.com/caselaws?id=41335 Prior confiscation and penalty under the Sea Customs Act did not bar a later criminal prosecution on the ground of double jeopardy under Article 20(2) of the Constitution. The customs action under Section 167(8) was distinct from the subsequent prosecution, which included criminal conspiracy under Section 120B IPC; conspiracy was treated as a separate offence because it is complete before the substantive offence is attempted or committed and is not an ingredient of that offence. Section 186 of the Sea Customs Act was also read as preserving punishment under other laws. Article 20(2) therefore did not apply, and the later prosecution was not barred. en-us Thu, 31 Oct 1957 00:00:00 +0530 Sat, 06 Sep 2014 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41335 Prior confiscation and penalty under the Sea Customs Act did not bar a later criminal prosecution on the ground of double jeopardy under Article 20(2) of the Constitution. The customs action under Section 167(8) was distinct from the subsequent prosecution, which included criminal conspiracy under Section 120B IPC; conspiracy was treated as a separate offence because it is complete before the substantive offence is attempted or committed and is not an ingredient of that offence. Section 186 of the Sea Customs Act was also read as preserving punishment under other laws. Article 20(2) therefore did not apply, and the later prosecution was not barred. Case-Laws Customs Thu, 31 Oct 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41335