Summarize the following court judgment. ions Nos. 126 and 127 of 1957. (Under Article 32 of the Constitution of India for enforcement of Fundamental Rights). N. C. Chatterjee and Nanak Chand	 for the petitioners. M. C. Setalvad	 Attorney General for India	 B. Sen and R. H. Dhebar	 for the respondents. October 31. The following Order of the Court was delivered by DAS C.J. In their respective separate petitions	 the petitioners pray (1) for an order	 direction or writ in the nature of certiorari and/or prohibition calling for the records in the case of the Assistant Collector of Land Customs & Central Excise	 Amritsar	 against the two petitioners and one Moshe Baruk	 on the file of the Additional District Magistrate of Amritsar and for quashing the proceedings therein	 and (2) for an order	 direction or writ in the nature of habeas corpus for the production before this Court of the persons of the petitioners to be dealt with according to law. The facts appearing from the records are shortly as follows: The petitioner	 Leo Roy Frey	 purchased a car No. C.D. from an officer of the American Embassy in Paris. This car was sold by the petitioner Frey to the petitioner Thomas Dana	 in May 1957. On transfer	 the car was registered in the name of the petitioner Dana on May 18	 1957. Both the petitioners thereafter booked their passages through the	 824 American Express Company from Geneva to Bombay by s.s. ASIA. The car was also shipped by the same vessel. The two petitioners disembarked at Karachi Ion June 11	 1957	 and after a brief halt at Karachi	 they left together by plane for Bombay and reached Bombay on the same day. petitioners stayed together at the Ambassador Hotel at Bombay from June 11	 1957	 to the afternoon of June 19	 1957. On the last mentioned date both of them left Bombay by plane and reached Delhi the same evening. They occupied room No. I at Janpath Hotel and stayed there from June 19	 to June 29	 1957. After the car	 which had been booked by rail from Bombay to Delhi	 had arrived in Delhi	 the two petitioners left Delhi and travelled together in the car from Delhi to Amritsar on June 22	 1957	 and after staying the night there	 they arrived at Attari Road Land Customs Station on their way out to Pakistan on June 23	 1957. The Customs officers there required the petitioners to declare in Baggage Declaration Forms supplied to them the articles which they had in their possession	 including any goods which were subject to Export Trade Control and/or Foreign Exchange restrictions and/or were dutiable. Each of the petitioners completed his Baggage Declaration Form and handed it over to the Customs authorities duly signed by him. On that very day the persons of each of the petitioners were also searched and certain currency and movable property which had not been included in the baggage declaration were recovered. Amongst other things	 a pocket radio and a time piece were recovered from the petitioner Dana and a pistol of 22 bore with 48 live cartridges of the same bore was recovered from the person of the petitioner Frey. Both the petitioners were put under arrest on the same day	 namely	 June 23	 1957. On June 30	1957	 the petitioners were interrogated and the car was thoroughly searched. As a result of such intensive search and minute inspection	 a secret chamber above the petrol tank was discovered. On opening the secret chamber	 Indian currency to the tune of Rs. 8	50	000 and U.S. dollars amounting to 10	000 were discovered in the concealed recess and 825 seized by the police. On July 7	 1957	 notice was issued to the petitioner Dana under section 167(8) of the Sea Customs Act to show cause before the Collector why under that section penalty should not be imposed on	 him and why the seized articles should not be confiscated. A similar notice was served on the petitioner Frey	 on July 9	 1957. The petitioners made representations in writing and were also heard in person. On July 24	 1957	 the Collector of Central Excise and Land Customs made an order for the confiscation of the currency and also of the motor car with an option to the petitioner Dana to redeem the car on payment of Rs. 50	000 and also ordered confiscation of articles other than the currency recovered from the car subject to redemption on payment of Rs. 100. The Collector was also satisfied that each of the two petitioners was equally guilty of an offence under section 167(8) of the Sea Customs Act and imposed a personal penalty of Rs. 25	00	000 on each of the petitioners	 to be paid within two months from the date of the order or such extended period as the adjudicating officer might allow. On August 12	 1957	 the Assistant Collector of Customs and Central Excise	 Amritsar	 lodged a complaint against the two petitioners and one Moshe Baruk of Bombay before the Additional District Magistrate	 Amritsar	 under section 23 read with section 8 of the Foreign Exchange Regulations Act	 1947 and section 167 (81) of the 	 as amended by the Sea Customs (Amendment) Act	 1955. Subsequently	 a fresh complaint was filed by the same Assistant Collector of Land Customs and Central Excise against the two petitioners and the said Moshe Baruk before the Additional District Magistrate	 Amritsar	 ' under section 23 read with section 8 of the Foreign Exchange Regulations Act	 1947	 and section 167(81) of the and s ' 120 B of the Indian Penal Code	 read with section 23/23 B	 Foreign Exchange Regulations Act and section 167(81)	 . A case was also started against the petitioner Frey under the Indian Arms Act for being in possession of the pistol and the cartridges in contravention of the provisions of section 20 of 826 that Act. He was ordered to be let out on bail in the sum of Rs. 10	000 with one surety in the Arms Act case	 which he furnished. The trial of the Arms Act case has concluded in the Court of the Additional District Magistrate but orders are pending. The petitioners	 Frey and Dana	 were directed to be released on bail in the sum of rupees five lakhs and ten lakhs respectively	 which were finally reduced by the High Court to rupees two lakhs and five lakhs respectively. Neither of the petitioners could furnish the requisite security and they have	 therefore	 been in judicial custody. They have now come forward with these applications for the reliefs already mentioned. Their main contention	 urged before us	 is that they have been deprived of their liberty otherwise than in accordance with procedure established by law. In ordinary circumstances the production of the order or warrant for the apprehension and detention of an undertrial prisoner would be a good return to a writ of habeas corpus. But the petitioners contend that in this case there has been a violation of their fundamental right under article 20(2) of the Constitution. Relying on the observations in the decision of the Calcutta High Court in Assistant Collector vs Soorajmal (1)	 and in the decision of the Madras High Court in Collector of Customs vs A. H. A. Rahiman (2)	 it is contended that in making the order of confiscation and penalty under section 167(8) of the 	 the Collector was acting judicially and therefore the petitioners have already been proceeded with and punished for the offence of importation and attempted exportation of goods	 the importation or exoprtation of which is for the time being prohibited or restricted by or under chap. IV of the 	 and consequently they cannot again be prosecuted and punished for the same offence. The argument is that the pending proceedings before the Additional District Magistrate offend against the protection given to the petitioners by article 20(2) of Constitution. That in imposing confiscation and penalties the Collector acts judicially has been held by this Court in its judgment (I) (2) A.I.R. 957 Mad. 827 pronounced on May 16	 1957	 in F. N. Roy vs Collector of Customs (1). No question has been raised as to the maximum amount of penalty that can be imposed under section 167(8) and we are not called upon to express any opinion on that point. But the fact that the Collector of Customs acted judicially is not decisive and does not necessarily attract the protection guaranteed by article 20(2) and the question still remains whether the petitioners ' case comes within the provisions of article 20(2). That article protects a person from being 	prosecuted and punished for the same offence more than once". The question has to be answered as to whether the petitioners had previously been prosecuted and punished for the same offence for which they are now being prosecuted before the Additional District Magistrate. The proceedings before the Customs authorities were under section 167(8) of the . Under section 186 of that Act	 the award of any confiscation	 penalty or increased rate of duty under that Act by an officer of Customs does not prevent the infliction of any punishment to which the person affected thereby is liable under any other law. The offences with which the petitioners are now charged include an offence under section 120B	 Indian Penal Code. Criminal conspiracy is an offence created and made punishable by the Indian Penal Code. It is not an offence under the . The offence of a conspiracy to commit a crime is a different offence from the crime that is the object of the conspiracy because the conspiracy precedes the commission of the crime and is complete before the crime is attempted or completed	 equally the crime attempted or completed does not require the element of conspiracy as one of its ingredients. They are	 therefore	 quite separate offences. This is also the view expressed by the United States Supreme Court in United States vs Rabinowich (2). The offence of criminal conspiracy was not the subject matter of the proceedings before the Collector of Customs and therefore it cannot be said that the petitioners have already been prosecuted and punished for the "same offence". (1) Petition NO. 438 Of 1955. 105 (2) ; 828 It is true that the Collector of Customs has used the words " punishment " and " conspiracy "	 but those words were used in order to bring out that each of the two petitioners was guilty of the offence under section 167(8) of the . The petitioners were not and could never be charged with criminal conspiracy before the Collector of Customs and therefore article 20(2) cannot be invoked. In this view of the matter it is not necessary for us	 on the present occasion	 to refer to the case of Maqbool Hussain vs The State of Bombay (1) and to discuss whether the words used in article 20 do or do not contemplate only proceedings of the nature of criminal proceedings before a court of law or a judicial tribunal as ordinarily understood. In our opinion	 article 20 has no application to the facts of the present case. No other points having been urged before us	 these applications must be dismissed. Applications dismissed.

The petitioners were found guilty under section 167(8) of the Sea Customs Act and the currency and other goods recovered from their possession were confiscated and heavy personal penalties imposed on them by the Collector of Central Excise and Land Customs. Complaints were thereafter lodged against them by the Customs authorities before the Additional District Magistrate under section 120B of the Indian Penal Code	 read with section 23/23B of the Foreign Exchange Regulations Act	 1947	 and section i67(8i) of the Sea Customs Act	 as also under other sections of the two latter Acts. The Magistrate granted bail but they could not furnish the requisite security and were	 therefore	 kept in judicial custody. By two petitions under article 32 Of the Constitution they prayed for the issue of writs of certiorari and/or prohibition for quashing the proceedings pending against them in the Court of the Magistrate as also for the issue of writs of habeas corpus. It was contended on their behalf that in view of the provision of article 20(2) Of the Constitution they could not be prosecuted and punished twice over for the same offence and the proceedings pending before the Additional Magistrate violated the protection afforded by article 20(2) of the Constitution. Held	 that the contention was without substance and the petitions must be dismissed. The fact that in imposing confiscation and penalties under section 167(8) of the Sea Customs Act	 the Collector of Customs acts 823 judicially is not decisive and does not attract the protection of article 20(2) of the Constitution. Section 186 of the Act does not prevent the infliction of any other punishment to which the person concerned may be liable under any other law. F. N. Roy vs Collectoy of Customs	 Petition NO. 438 Of 955	 decided on May 16	 1957	 referred to. Criminal conspiracy is an offence under section 120B of the Indian Penal Code but not so under the Sea Customs Act	 and the petitioners were not and could not be charged with it before the Collector of Customs. It is an offence separate from the crime which it may have for its object and is complete even before the crime is attempted or completed	 and even when attempted or completed	 it forms no ingredient of such crime. United States vs Rabinowith	 ; 	 referred to.