Summarize the following court judgment. Appeal No. 1597 of 1967. Appeal from the judgment and order dated March 31	 1967 of the Bombay High Court in Appeal No. 11 of 1967. Jethmalani	 N. H. Hingorani and K. Hingorani	 for the appellant. K. G. Khandalawala	 H. R. Khanna and section P. Nayar	 for the respondents. The Judgment of the Court was delivered by Bachawat	 J. This is an appeal by certificate against an order of the Bombay High Court on Letters Patent appeal confirming an order of dismissal of a writ petition by which the appellant Tukaram G. Gaokar asked for a writ of prohibition restraining proceedings for imposition of a penalty on him for alleged complicity in the smuggling of gold in pursuance of a notice dated November 16	 1966 issued under section 112 of the Sea . The appellant 's contention is that the threatened proceedings amount to contempt of the magistrate before whom hi. 	 trial for offences in connection with the smuggling of gold is imminent are and in violation of the constitutional protection of article 20(3) of the Constitution. The High Court rejected these contentions. The main facts may be stated briefly. On September 14 and 17	 1966	 the customs officers raided a number of premises in the city of Bombay and seized 65	860 tolas of foreign gold and some cold bangles worth about Rs. 1	14	20	270. On September 14. 1966	 the appellant was arrested on charges of complicity in the smuggling of (	old and other articles. After several remands. 424 he was released on bail. On October 6	 1966	 the customs officers lodged a first information report charging the appellant	 one John D 'Sa and other persons with offences in connection with the smuggling of gold under section 120B of the Indian Penal Code read with section 1 3 5 of the Sea 	 r. 1 3 1 B of the	 Defence of India Rules and section 8 of the Foreign Exchange Regulation Act. The trial of the appellant on these charges before a magistrate is imminent. On November 16	 1966	 the	 Assistant Collector of Customs	 Preventive Department	 Bombay issued a notice to the appellant to show cause why the gold should not he confiscated under section 111 of the Sea and why a penalty should not be imposed on him under section 112 of the same Act. The	 notice alleged that he acquired possession of and was concerned in carrying removing	 depositing	 harbouring	 keeping	 concealing and dealing 'with gold which he knew or had reason to believe was liable to confiscation under section III and that in relation to such gold he was knowingly concerned in fraudulent evasion of customs duties and of the prohibitions imposed under the laws in force. The notice relied on several documents and the statement of John D 'Sa. The appellant disclaims any interest in the gold seized by the customs officers. He resists the imposition of penalty on him for alleged complicity in the smuggling. It is quite clear that identical issues arise in proceedings for imposition of penalty under section 112(b) of the Sea and in a trial for an offence punishable under section 135(b) of the same Act. If any. person acquires possession of or is in any way concerned in carrying	 removing	 depositing	 harbouring. keeping	 concealing	 selling or purchasing	 or in any other manner 	dealing with any goods which he knows or has reason to believe are liable to confiscation under section 1 1 1	 he may be proceeded against under section 1 1 2 ( b) and also	 under section 135(b). On the same set of facts	 a penalty may be imposed on the offender under section II 2 (b) and he maybe punished with imprisonment and fine under section 135(b). Similar issues arise in the trial of offences for contravention of r. 131 B of the Defence of India Rules and section 8 of the Foreign Exchange Regulation Act. The customs officers will have to enquire into these issues	 though the same issues will later be tried by the criminal court. The Sea contemplates parallel proceedings of this kind Section 127 expressly provides that the award of a penalty under section 112 is not a bar to the infliction of punishment under section 135. The offender may be punished under section 135 without prejudice to any other action that may be taken under the Act. The customs officers are empowered to confiscate smuggled. goods and to levy penalties on persons concerned with the smuggling. They may initiate proceedings for confiscation of the goods and for imposition of the 425 penalty though the trial of those persons in a criminal court for connected offences is imminent. The initiation and continuance of those proceedings in good faith cannot amount to contempt of the criminal court. To constitute contempt of court	 there must be involved some "act done or writing published calculated to bring a court or a judge of the court into contempt or to lower his authority" or something "calculated to obstruct or interfere with the due course of justice or the lawful process of the courts"	 see Reg v	 Gray( ')	 Arthur Reginald Perera vs The King (2) . The customs officers did nothing of this kind. They are acting bone.	 fide and discharging their statutory duties under sections III and 112. The power of adjudicating penalty and confiscation under those sections is vested in them alone	 The criminal court cannot make this adjudication. The	 issue of the show cause notice and proceedings thereunder are authorised by the Act and are not calculated to obstruct the course of justice in any court. We see no justifycation for holding that the proceedings amount to contempt of court. The decided cases do not support the appellant 's contention. In Saibal Kumar Gupta vs B. K. Sen (3)	 it was held that an enquiry by a special committee appointed by the Corporation of Calcutta to enquire in to the conduct of the Commissioner in the matter of appointment of municipal officers pending criminal proceedings against him in respect of certain offences did not amount to contempt of court. The special committee could not be said to hold a parallel enquiry on matters pending before the court	 though the enquiry might extend to those matters incidentally. It may be noted that there was no express provision in the Calcutta Municipal Act authorising a special committee to hold an enquiry into any matter in issue before a Court. In section section Roy vs State of Orissa (4) 	 a magistrate issued an order restraining the execution of a warrant of arrest issued by a civil court. The order was in excess of his jurisdiction and was not warranted by section 144 of the Code of Criminal Procedure. The court held that he could not be punished for contempt of court in the absence of wilful error proceeding from improper or corrupt motives In the present case also	 the customs officers are not actuated by any oblique motive. Moreover	 their action is authorised by sections 111 and 112 and is not in excess of their jurisdiction. The customs officers have	 a discretion to stay the proceedings under sections 111 and 112 during the pendency Of the trial in the (1) [1900] 2Q.B.36. (2) 	488. (3) [1961] 3S.C.R.460. (4) A.I.R. 1960 S.C. 190	 426 criminal court. In the exercise of their discretion they have refused to stay the proceedings. It is not shown that their action is mala fide or arbitrary. The court will not issue a mandamus to control this exercise of their discretion. The appellant then claims that the proceedings under sections 111 and 112 are in violation of article 20(3) of the Constitution. He says that unless the proceedings are stayed he will be compelled to enter the witness box to rebut the evidence of John D 'Sa and will be forced in cross examination to give answers incriminating himself. Article 20(3) affirms that "no person	 accused of any offence shall be compelled to be a witness against himself. first information report has been lodged and formal accusation has been made in it against the appellant charging him with offences in connection with the smuggling of gold. The appellant is	 therefore a person accused of an offence. But it is not possible at this stage to say that he is compelled to be a witness against himself. There is no compulsion on him to enter the witness box. He may	 if he chooses	 not appear as) a witness in the proceedings under sections I I I and 1 12. The necessity to enter the witness box for substantiating his defence is not such a compulsion as would attract the protection of Art	. 20(3). Even in a criminal trial	 any person accused of an offence is a competent witness for the defence under section 342 A of the Criminal Procedure Code and may give evidence on oath in disproof of the charges made against him. n It may be very necessary for the accused person to enter the witness box for substantiating his defence. But this is no reason for saying that the criminal trial compels him to be a witness against himself and is in violation of article 20(3). Compulsion in the context of article 20(3) must proceed from another person or authority. The appellant is not compelled to be a witness if he voluntarily gives evidence in his defence. Different considerations may arise if he is. summoned by the customs authorities under s i 108 to give evidence in the proceedings under sections I I 1 and 1 1 2. But he has not yet been summoned to give evidence in those proceedings. We express no opinion on the question whether in the event of his being summoned he can claim the protection under article 20(3) and whether in the event Of his being	 then compelled to give incriminating answers he can invoke the protection of the proviso to section 132 of the Indian Evidence Act against the use of those answers in the criminal proceedings. It may be noted that counsel for the customs authorities gave an undertaking in the High Court that they would not use in any criminal proceedings the statement	 if any	 that might be made by the appellant during the course of the adjudication proceedings. Before the High Court	 the appellant took the further point that the proceedings under sections Ill and 112 were in violation of 427 article 14 of the Constitution. The High Court repelled this contention. That point has now been abandoned by the appellant and does not survive. In the result	 the appeal is dismissed. There will be no order as to costs. G.C. Appeal dismissed.

In September 1966 the Customs authorities seized certain contraband . gold from the possession of the appellant. Thereafter the appellant along with certain other persons was charged before. a Magistrate for offences in connection with the smuggling of gold under section 120 B of the Indian Penal Code read with section 135 of the Sea 	 r. 131 B of the Defence of India Rules and section 8 of the Foreign Exchange Regulation Act. Before the commencement of the trial the Assistant Collector of Customs issued a notice to the appellant to bow cause why the gold should not be confiscated under section III of the Sea and why a penalty should not be imposed on him under section 112 of the same Act. Thereupon the appellant under article 226 of the Constitution asked the High Court for a writ of prohibition restraining proceedings for imposition of penalty on him in pursuance of the aforesaid notice. The contention was that the threatened proceedings (i) amounted to contempt of the Magistrate before whom the trial was imminent and (ii) were in violation of article 20(3) inasmuch as he would be compelled to go into the witness box to rebut the evidence of an accomplice witness. The High Court rejected these contentions	 but granted a certificate to appeal to this Court. HELD : (i) Identical issues arise in proceedings for imposition of penalty under section 112(b) of the Sea and in a trial for an offence punishable under section 135(b) of the same Act. If a person incurs liability under section 1 1 1 he may be proceeded against under section 112(b) and also under section 135(b). Similar issues arise in the trial for contravention of r. 131B of the Defence of India Rules and section 8 of the Foreign Exchange Regulation Act. The customs officers will have to enquire into these issues though the same issues will later be tried by the criminal court. Section 127 expressly provides that the award of a penalty under section 112 is not bar to the infliction of punishment under section 135. The offender may be punished under section 135 without prejudice to any other action that may be taken under the Act. [424 E H] The Customs Officers were acting bona fide and discharging their statutory duties under sections 111 and 112. The power of adjudicating penalty and confiscation under those sections is vested in them alone. The criminal court cannot make this adjudication. The issue of the show cause notice and proceedings thereunder were authorised by the Act and were not calculated to obstruct the course of justice in any Court. There was no justification for holding that the proceedings amounted to contempt of Court. [425 C] 423 Reg vs Gray	 	 Arthur Reginald Perera vs the King	 	 Saibal Kumar Gupta vs B. K. Sen	 ; and section section Roy vs State of Orissa	 A.I.R. 	 referred to. (ii) The customs officers have a discretion to stay the proceedings under sections III and 112 during the pendency of the trial in the criminal court. In the exercise of their discretion they had refused to stay the proceedings. It was not shown that their action was mala fide or arbitrary. The Court would not issue a mandamus to control this exercise of their discretion. [425 H] (iii) The proceedings under sections 111 and 112 could not be said to be in Violation of article 20(3) of ;he Constitution. The possibility of having to enter the witness box to rebut the evidence of an accomplice was not such a compulsion as would attract the Provisions of proceedings from another person or authority. If an accused voluntarily gives evidence in his defence he is not being compelled to be a witness against himself. [The Court however observed that different considerations might arise if the appellant was summoned by the customs authorities under section 108 to give evidence in the proceedings under sections III and 112.1 [426 D F]