Summarize the following court judgment. 65 of 1958. Petition under Article 32 of the Constitution of India for enforcement of fundamental rights. AND CRIMINAL APPELLATE JURISDICTION: Criminal Appeal No. 112 of 1958. 277 Appeal by special leave from the judgment and order dated February 28	 1958	 of the Punjab High Court in Criminal Revision No. 145 of 1958. N. C. Chatterjee and Nanak Chand	 for the petitioner and the appellant. H. N. Sanyal	 Additional Solicitor General of India	 H J. Umrigar	 R. H. Dhebar and T. M. Sen	 for the respondent in both the matters. November 4. The Judgment of Das	 C. J.	 Bhagwati	 Sinha and Wanchoo	 JJ. was delivered by Sinha J.	 Subba Rao	 J.	 delivered a separate judgment. SINHA	 J. Petition Nos. 65 of 1958	 under article 32 of the Constitution	 on behalf of one Thomas Dana	 and Criminal Appeal No. 112 of 1958	 by special leave to appeal granted to one Leo Roy Frey (appellant)	 raise substantially the same question of some constitutional importance	 and have	 therefore	 been heard together	 and will be covered by this judgment. The main question for determination in these two cases	 is whether there has been an infringement of the constitutional protection granted under article 20(2) of the Constitution. For the sake of brevity and convenience	 we shall refer to Thomas Dana as the first petitioner	 and Leo Roy Frey	 as the second petitioner	 in the course of this Judgment. The relevant facts are these : The first petitioner is a Cuban national. He came to India on a special Cuban passport No. 11822	 dated November 16	 1954	 issued by the Government of the Republic of Cuba. The second petitioner is a citizen of the United States of America	 and holds a U.S.A. passport No. 45252	 dated July 1	 1955. In May	 1957	 both the petitioners were in Paris. There	 the second petitioner purchased a motor car from an officer of the American Embassy. He is said to have sold that car to the first petitioner on May 14	 1957	 and the same month	 it was registered in the first petitioner 's name. The two petitioners sailed by the same steamer at the end of May. The car was also shipped by the same steamer. They reached Karachi on June 11	 1957	 and from there	 flew to Bombay. From June 11 to 19	 1957	 they 278 stayed together in Hotel Ambassador in Bombay. The car was delivered to the first petitioner in Bombay on June 13	 and on June 19	 both of them flew from Bombay to Delhi. In Delhi also	 they stayed together at Hotel Janpath. The first petitioner received the car at Delhi by rail on June 22	 and the same night	 the two petitioners left by the said car for Amritsar	 where they reached after mid night	 and stayed in Mrs. Bhandari 's Lodge. On the morning of June 23	 they reached Attari Road Land Customs Station by the same car (No. CD On arrival at Attari	 the petitioners presented themselves for completing customs formalities for crossing over to Pakistan. The Customs officers at Attari Road Land Customs Station	 handed over to them the Baggage Declaration forms	 to declare the articles that they had in their possession	 including any goods which were subject to the Export Trade Control and/or Foreign Exchange Restrictions	 and/or were dutiable. Both the petitioners completed the forms aforesaid	 and handed those completed statements over to the Customs officers. The first petitioner declared the under noted articles: Indian currency Rs. 40 Pakistan currency Rs. 50 U. section Dollars $. 30.00 Gold ring I (valued at Rs. 100) Personal effects Valued at $ 100.00 Car Valued at Rs. 15	000 On suspicion	 the Customs officers searched his baggage which was being carried in the car aforesaid. His person was also searched	 and as a result of the search	 the under noted articles which had not been declared by him	 were recovered : Indian currency Rs. 900 Pakistan currency Rs. 250 U. section Dollars $ 1.00 Hong Kong Dollars $ 1100 Thailand currency 78 Pocket radio 1 Time piece 1 279 The second petitioner	 in his statement	 had declared the following articles: Indian currency Rs. 40 U. section Dollars $ 500.00 U. section Coins $ 1.23 Belgian coins BF 26.00 French coins BF 205.00 Italian coins L. 400.00 Wrist watch I Personal effects Rs. 1	00	000 On suspicion	 the Customs staff searched the person of the second petitioner also. They recovered from him one pistol of 22 bore with 48 live cartridges of the same bore. As he could not produce a valid licence under the Indian law	 the pistol and the cartridges were handed over to the police	 for taking appropriate action under the Indian Arms Act. The car was thoroughly searched	 and as a result of the intensive search and minute examination on June 30	 1957	 a secret chamber above the petrol tank	 behind the hind seat of the car	 was discovered. The chamber was opened	 and the following things which had not been declared by the petitioners	 were recovered from inside the secret chamber: Indian currency Rs. 8	50	000 U. section Dollars $ 10	000.00 Empty tin containers 10(The containers bore (rectangular) marks to indicate that they were used for carrying gold bars) Mirror 1. besides other insignificant things. Under the Indian law	 Indian currency over Rs. 50	 Pakistan currency over Rs. 100 and any foreign currency	 could not be exported out of India	 without the permission of the Reserve Bank of India. The export of a pocket radio also required a valid licence under the Imports and Exports (Control) Act	 1947. The petitioners could not produce	 on demand the requisite permission from the Reserve Bank of India. ' or the licence for the export of the pocket radio	 or a permit for exporting 280 a time piece	 as required by the . The car also was handed over to the police for necessary action. The offending articles	 namely Indian currency Rs.8	50	900 Pakistan currency Rs.250 U. section Dollars $ 10	001.00 Hong Kong Dollar $.1.00 Thailand currency T.78.00 pocket radio	 and the time piece	 etc.	 were seized under section 178 of the . Both the petitioners were taken into custody for infringement of the law. On July 7	 both the petitioners were called upon to show cause before the Collector of Central Excise and Land Customs	 New Delhi	 why a penalty should not be imposed upon them under section 167(8) of the 	 and why the seized articles aforesaid	 should not be confiscated under section 167(8) and section 168 of the Act. Both the petitioners objected to making any statements in answer to the show cause notice	 on the ground that the matter was. subjudice and any statement made by them	 might prejudice them in their defence. But at the same time	 the second petitioner disclaimed any connection with the car in which the two petitioners were travelling	 and which had been seized. After some adjournments granted to the petitioners to avail themselves of the opportunity of showing cause	 the Collector of Central Excise and Land Customs	 New Delhi	 passed orders on July 24	 1957. He came to the conclusion that the petitioners had planned to smuggle Indian and foreign currency out of India	 in contravention of the law. They had been acting in concert with each other	 and had	 throughout the different stages of their journey from France to India	 been acting together	 and while leaving India for Pakistan	 were travelling together by the same car	 until they reached the Attari Road Land Customs Station	 on their way to Pakistan. He directed that the different kinds of currency which had been seized	 as aforesaid	 from the possession of the petitioners	 be " absolutely confiscated " for contravention of section 8(2) of the Foreign Exchange Regulation Act	 1947	 read with sections 23 A 281 and 23 B of the Act. He also directed the confiscation of the car aforesaid	 which could be redeemed on payment of a " redemption fine " of Rs. 50	000. He also ordered the confiscation of the pocket radio and the time piece and other articles seized	 as aforesaid	 under section 167(8) of the 	 read with section 5 of the Imports and Exports (Control) Act	 1947	 and section 7 of the . He further imposed a personal penalty of Rs. 25	00	000 on each of the petitioners	 under section 167(8) of the . After making further inquiry	 on August 12	 1957	 the Assistant Collector of Customs and Central Excise	 Amritsar	 under authority from the Chief Customs Officer	 Delhi	 filed a complaint against the petitioners and a third person	 named Moshe Baruk of Bombay	 (since acquitted)	 under section 23	 read with section 8	 of the Foreign Exchange Regulation Act	 1947	 and section 167 (81) of the . The petition of complaint	 after stating the facts stated above	 charged the accused persons with offences of attempt ing to take out of India Indian and foreign currency	 in contravention of the provisions of the Acts referred to above. After recording considerable oral and documentary evidence	 the learned Additional District Magistrate	 Amritsar	 by his judgment dated November 13	 1957	 convicted the petitioners	 and sentenced them each to two years ' rigorous imprisonment under section 23	 read with section 23 B	 of the Foreign Exchange Regulation Act	 six month 's rigorous imprisonment under section 120 B(2) of the Indian Penal Code	 the sentences to run con currently. It is not necessary to set out the convictions and sentences in respect of the third accused Moshe	 who was subsequently acquitted by the High Court of Punjab	 in exercise of its revisional jurisdiction. The learned Magistrate also	 perhaps	 out of abundant caution	 directed that " The entire amount of currency and foreign exchange and the car in which the currency had been smuggled as well as the sleeveless shirt exhibit P. 39 and belt exhibit P. 40 shall be 36 282 confiscated to Government ". This order of confiscation was passed by the criminal court	 notwithstanding the fact	 as already stated	 that the Collector of Central Excise and Land Customs	 New Delhi	 had ordered the confiscation of the offending articles under section 167(8) of the and the other related Acts referred to above. On appeal by the convicted persons	 the learned Additional Sessions Judge	 Amritsar	 by his judgment and order dated. December 13	 1957	 dismissed the appeal after a very elaborate examination of the facts and circumstances brought out in the large volume of evidence adduced on behalf of the prosecution. It is riot necessary	 for the purposes of these cases	 to set out in detail the findings arrived at by the appellate court	 or the evidence on which those conclusions were based. It is enough to state that both the courts of fact agreed in coming to the conclusion that the accused persons had entered into a conspiracy to smuggle contraband property out of this country. The petitioners moved the High Court of Judicature for the State of Punjab	 separately	 against their convictions and sentences passed by the courts below	 as aforesaid. Both the revisional applications were dismissed summarily by the learned Chief Justice. By his order dated February 28	 1958	 the learned Chief Justice refused to certify that the case was a fit one for appeal to this Court. The petitioners then moved this Court for	 and obtained	 special leave to appeal from the judgment and orders of the courts below	 convicting and sentencing them	 as stated above. They also moved this Court for writs of habeas corpus. The petition of the first petitioner for a writ of habeas carp= was admitted	 and was numbered as petition No. 65 of 1958	 and a rule issued. The writ petition on behalf of the second petitioner was dismissed in limited. All these orders were passed on April 28	 1958. Subsequently	 the first petitioner moved this Court for revocation of the special leave granted to him	 and for an early hearing of his writ petition No. 65 of 1958	 as the points for consideration were common to both the cases. This 283 Court granted the prayers by its order dated May 13	1958. Before dealing with the arguments advanced on behalf of the petitioners	 in order to complete the narrative of events leading up to the filing of the cases in this Court	 it is necessary to state that the petitioners had moved this Court separately under article 32 of the Constitution	 against their prosecution in the Magistrate 's court	 after the aforesaid orders of confiscation and penalty	 passed by the Collector of Customs. They prayed for a writ of certiorari and/or prohibition	 and for quashing the proceedings. There was also a prayer for a writ in the nature of habeas corpus. On that occasion also	 the protection afforded by article 20(2) of the Constitution	 was pressed in aid of the petitioners ' writ applications. This Court	 after hearing the parties	 dismissed those writ petitions	 holding that the charge against the petitioners included an offence under s.120B of the Indian Penal Code	 which certainly was not one of the heads of charge against them before the Collector of Customs. This Court	 therefore	 without deciding the applicability of the provisions of article 20(2) of the Constitution	 to the facts and circumstances of the present case	 refused to quash the prosecution. The question whether article 20(2) of the Constitution	 barred the pro secution of the petitioners under the provisions of the and the Foreign Exchange Regulation Act	 was apparently left open for future determination	 if and when the occasion arose. In view of the events that have happened since after the passing of the order of this Court	 dated October 31	 1957	 (reported in ; 	 it has now become necessary to determine that controversy. It was vehemently argued on behalf of the petitioners that the prosecution of the petitioners under the provisions of the Acts aforesaid	 and their convictions and imposition of sentences by the courts below	 infringe the protection against double jeopardy enshrined in article 20(2) of the Constitution	 which is in these terms 284 " No person shall be prosecuted and punished	 for the same offence more than once. " It is manifest that in order to bring the petitioners ' case within the prohibition of article 20(2)	 it must be shown that they had been " prosecuted " before the Collector of Customs	 and " punished " by him for the " same offence " for which they have been convicted and punished as a result of the judgment and orders of the courts below	 now impugned. If any one of these three essential conditions	 is not fulfilled	 that is to say	 if it is not shown that the petitioners had been it prosecuted " before the Collector of Customs	 or that they had been " punished " by him in the proceedings before him	 resulting in the confiscation of the properties aforesaid	 and the imposition of a heavy penalty of Rs. 25	00	000	 each	 or that they had been convicted and " sentenced" for the " same offence "	 the petitioners will have failed to bring their case within the prohibition of article 20(2). It has been argued	 in the first instance	 on behalf of the petitioners that they had been " prosecuted " within the meaning of the article. On the other hand	 the learned Additional Solicitor General has countered that argument by the contention that the previous adjudication by the Collector of Customs	 was by an administrative body which has to act judicially	 as held by this Court in F. N. Roy vs Collector of Customs(1)	 and reiterated in Leo Roy Frey vs Superintendent	 District Jail	 Amritsar (2); but the Collector was not a criminal court which could in law	 be said to have tried the petitioner for an offence under the Indian Penal Code	 or under the penal provisions of the other Acts mentioned above. It is	 therefore	 necessary first to consider whether the petitioners had really been prosecuted before the Collector of Customs	 within the meaning of article 20(2). To " prosecute "	 in the special sense of law	 means	 according to Webster 's Dictionary	 " (a) to seek to obtain	 enforce	 or the like	 by legal process; as	 to prosecute a right or a claim in a court of law. (b) to pursue (a person) by legal proceedings for redress or (1) ; (2) ; 285 punishment; to proceed against judicially; espy.	 to accuse of some crime or breach of law	 or to pursue for redress or punishment of a crime or violation of law	 in due legal form before a legal tribunal; as	 to prosecute a man for trespass	 or for a riot." According to Wharton 's Law Lexicon	 14th edn.	 p. 810	 " prosecution " means " a proceeding either by way of indictment or information		 in the criminal courts	 in order to put an offender upon his trial. In all criminal prosecutions the King is nominally the prosecutor. " This very question was discussed by this Court in the case of Maqbool Hussain vs The State of Bombay (1)	 with of reference to the context in which the word " prosecution " occurred in article 20. In the course of the judgment	 the following observations	 which apply with full force to the present case	 were made: ". . and the prosecution in this context would mean an initiation or starting of proceedings of a criminal nature before a court of law or a judicial tribunal in accordance with the procedure prescribed in the statute which creates the offence and regulates the procedure. " In that case	 this Court discussed in detail the provisions of the 	 with particular reference to Chapter XVI	 headed " Offences and Penalties ". After examining those provisions	 this Court came to the following conclusion: "We are of the opinion that the Sea Customs Authorities are not a judicial tribunal and the adjudgeing of confiscation	 increased rate of duty or penalty under the provisions of the do not constitute a judgment or order of a court or judicial tribunal necessary for the purpose of supporting a plea of double jeopardy." The learned counsel for the petitioners	 did not categorically attack the correctness of that decision	 but suggested that that case could be distinguished on the ground that in the present case	 unlike the case then before this Court	 a heavy penalty of Rs. 25	00	000 on each of the petitioners	 was imposed by the Collector of Central Excise and Land Customs	 (1) ; 	 738	 739	 743. 286 besides ordering confiscation of properties and currency worth over 81 lacs. But that circumstance alone cannot be sufficient in law to distinguish the previous decision of this Court	 which is otherwise directly in point. Simply because the Revenue Authorities took a very serious view of the smuggling activities of the petitioners	 and imposed very heavy penalties under item 8 of the Schedule to section 167 of the 	 would not convert the Revenue Authorities into a court of law	 if the Act did not contemplate their functioning as such. That the did not envisage the Chief Customs Officer or the other officers under him in the hierarchy of the Revenue Authorities under the Act	 to function as a Court	 is made absolutely clear by certain provisions of that Act. The most important of those is the new section 187A	 which was inserted by the Sea Customs (Amendment) Act	 (21 of 1955). That section is in these terms:" 187A. No Court shall take cognizance of any offence relating to Smuggling of goods punishable under item 81 of the Schedule to section 167	 except upon complaint in writing	 made by the Chief Customs officer or any other officer of Customs not lower in rank than an Assistant Collector of Customs authorized in this behalf by the Chief Customs officer. " This section makes it clear that the Chief Customs Officer or any other officer lower in rank than him	 in the Customs department	 is not a " court "	 and that the offence punishable under item 81 of the Schedule to section 167	 cannot be taken cognizance of by any court	 except upon a complaint in writing	 made	 as prescribed in that section. This section	 in our opinion	 sets at rest the controversy	 which has been raised in the past upon certain expressions	 like " offences " and " penalties used in Chapter XVI. These words have been used in that Chapter in their generic sense and not in their specific sense under the penal law. When a proceeding by the Revenue Officers is meant	 as is the case in most of the items in the Schedule to section 167	 those officers have been empowered to deal with the offending articles by way of confiscation	 or with the person 287 infringing those rules	 by way of imposition of penalties in contradistinction to a sentence of imprisonment or fine or both. When a criminal prosecution and punishment of the criminal	 in the sense of the Penal law	 is intended	 the section makes a specific reference to a trial by a Magistrate	 a conviction by such Magistrate	 and on such conviction	 to imprisonment or to fine or both. In this connection	 reference may be made to the penalties mentioned in the third column against items 72	 74	 75	 76	 76A	 76B	 77	 78 and 81	 which illustrate the latter class of the penalty in column 3. The penalties mentioned in the third column of most of the items of the Schedule to section 167 of the Act	 do not make any reference to a conviction by a Magistrate and punishment by him in terms of imprisonment or of fine or of both. For example	 item 76C	 which was inserted by the Sea Customs Amendment Act X of 1957	 in the third column meant for penalties	 has only this " such vessel shall be liable to confiscation and the master of such vessel shall be liable to a penalty not exceeding one thousand rupees". Item 76A	 on the other hand	 specifically mentioning conviction	 imprisonment and fine	 was inserted by XXI of 1955. Both the amending Acts	 by which the aforesaid additional offences were created	 and penalties prescribed	 were enacted after the coming into force of the Constitution. The Legislature was	 therefore	 aware of the distinction made throughout the Schedule to section 167	 between a proceeding before Revenue authorities by way of enforcing the preventive and penal provisions of the Schedule and a criminal trial before a Magistrate	 with a view to punishing offenders under the provisions of the same section. It is	 therefore	 in the teeth of these provisions to contend that the imposition of a penalty by the Revenue officers in the hierarchy created by the Act	 is the same thing as a punishment imposed by a criminal court by way of punishment for a criminal offence. This distinction has been very clearly brought out in the recent judgment of this Court in the case of Sewpujanrai Indrasanrai Ltd. vs The Collector of 288 Customs(2). In that case	 though the question of double jeopardy under article 20(2) of the Constitution	 had not been raised	 this Court has pointed out the difference in the nature of proceedings against offending articles and offending persons. A proceeding under the and the corresponding provisions of the Foreign Exchange Regulation Act	 in respect of goods which have been the subject matter of the proceeding	 has been held to be of the nature of a proceeding in rem whereas	 a proceeding against a person concerned in smuggling goods within the purview of those Acts	 is a proceeding in personam	 resulting in the imposition of a punishment by way of imprisonment or fine on him	 where the offender is known. In the former case	 the offender may not have been known	 but still the offending goods seized may be confiscated as a result of the proceedings in rem. That case was not concerned with the further question whether	 besides the liability to the penalty as contemplated by section 23(1)(a)	 namely	 a penalty not exceeding three times the value of the foreign exchange in respect of which the contravention had taken place	 the person contravening the provisions of the Foreign Exchange Regulation Act	 1947	 upon conviction by a court	 is also punishable with imprisonment which section 23(1)(b) prescribes	 namely	 imprisonment for a term which may extend to 2 years	 or with fine	 or with both. The decision of this Court (supra) is also an authority for the proposition that in imposing confiscation and penalty under the 	 the Collector acts judicially. But that is not the same thing as holding that the Authority under section 167 of the Act	 functions as a Judicial Tribunal or as a Court. An Administra. five Tribunal	 like the Collector and other officers in the hierarchy	 may have to act judicially in the sense of having to consider evidence and hear arguments in an informal way	 but the Act does not contemplate that in so doing	 it is functioning as a court. As already pointed out	 section 187A	 which was inserted by the Amending Act of 1955 (21 of 1955)	 brings out	 in bold relief	 the legal position that the Chief Customs (I) ; 289 Officer or any other officer of Customs	 does not function as a court or as a Judicial Tribunal. All criminal offences are offences	 but all offences in the sense of infringement of a law	 are not criminal offences. Likewise	 the other expressions have been used in their generic sense and not as they are understood in the Indian Penal Code or other laws relating to criminal offences. Section 167 speaks of offences mentioned in the first column in the Schedule	 and the third column in that Schedule lays down the penalties in respect of each of the contravention of the rules or of the sections in the Act. There are as many as 81 entries in the Schedule to section 167	 besides those added later	 but each one of those 81 and more entries	 though an offence	 being an act infringing certain provisions of the section is and rules under the Act	 is not a criminal offence. Out of the more than 81 entries in the Schedule to section 167	 it is only about a dozen entries	 which contemplate prosecution in the criminal sense	 the remaining entries contemplate penalties other than punishments for a criminal offence. The provisions of Chapter XVII of the Act	 headed " Procedure relating to offences	 Appeals	 etc."	 also make it clear that the hierarchy of the Customs Officers under the Act have not been empowered to try criminal offences. They have been only given limited powers of search. Similarly	 they have been given limited powers to summon persons to give evidence or to produce documents. It is true that the Customs Authorities have been empowered to start proceedings in respect of suspected infringements of the provisions of the Act	 and to impose penalties upon persons concerned with those infringements	 or to order confiscation of goods or property which are found to have been the subjectmatter of the infringements	 but when a trial on a charge of a criminal offence is intended under any one of the entries of the Schedule aforesaid	 it is only the Magistrate having jurisdiction	 who is empowered to impose a sentence of imprisonment or fine or both. it was also suggested in the course of the argument that the use of a particular phraseology in the Act	 37 290 should not stand in the way of looking at the substance of the matter. It may be that the Act has drawn a distinction between confiscation of property and goods	 and imposition of penalties on persons concerned with the infringement	 on the one hand	 and the imposition of a sentence of imprisonment or fine or both by a Magistrate	 on the other hand; but	 it is further contended	 the Customs Authorities	 who impose a penalty or who order confiscation of goods of very large value	 are in substance imposing punishments within the meaning of the criminal law. In this connection	 our particular attention was drawn to para. 24 of the order dated July 24	 1957	 passed by the Collector of Central Excise and Land Customs	 New Delhi	 which is in these terms: " 24. Having regard to all the circumstances of the case	 I find that both Sarvshri Thomas Dana and Leo Roy Frey are equally guilty of the offence. They attempted to smuggle Indian and foreign currency out of India. I hold both of them as the persons concerned in the offence committed under section 167(8) of the . The foregoing facts prove beyond doubt that the offence was the result of the most deliberate and calculated conspiracy to smuggle this huge amount of currency out of the country. The offenders	 therefore	 deserve deterrent punishment. 1	 therefore	 impose a personal penalty of Rs. 25	00	000 (Rupees twenty five lakhs only) each on Shri Thomas Dana and Shri Leo Roy Frey which should be paid within two months from the date of this order or such extended period as the adjudicating officer may allow. " The expressions " equally guilty of the offence the offence was the result of the most deliberate and calculated conspiracy to smuggle "	 and " deserve deterrent punishment "	 have been greatly emphasized in aid of the argument that the Collector had really intended to punish the petitioners in respect of the " offence"	 and found them '	guilty". It is true that these expressions are commonly used in judgments given in criminal trials	 but the same argument can be used 291 against the petitioners by saying that mere nomenclature does not matter. What really matters is whether there has been a " prosecution ". It is true that the petitioners were dealt with by the Collector of Central Excise and Land Customs	 for the" offence " of smuggling; were found " guilty "	 and a deterrent " punishment " was imposed upon them	 but as he had not been vested with the powers of a Magistrate or a criminal court	 his proceedings against the petitioners were in the nature of Revenue proceedings	 with a view to detecting the infringement of the provisions of the 	 and imposing penalties when it was found that they had been guilty of those infringements. Those penalties	 the Collector had been empowered to impose in order not only to prevent a recurrence of such infringements	 but also to recoup the loss of revenue resulting from such infringe ments. A person may be guilty of certain acts which expose him to a criminal prosecution for a criminal offence	 to a penalty under the law intended to collect the maximum revenue under the Taxing law	 and/or	 at the same time	 make him liable to damages in torts. For example	 an assessee under the Income tax law	 may have submitted a false return with a view to defrauding the Revenue. His fraud being detected	 the Taxing Officer may realise from him an amount which may be some multiple of the amount of tax sought to be evaded. But the fact that he has been subjected to such a penalty by the Taxing Authorities	 may not avail him against a criminal prosecution for the offence of having submitted a return containing false statements to his knowledge. Similarly	 a person may use defamatory language against another person who may recover damages in tort against the maker of such a defamatory statement. But the fact that a decree for damages has been passed against him by the civil court	 would not stand in the way of his being prosecuted for defamation. In such cases	 the law does not allow him the plea of double jeopardy. That this is the law in America also	 is borne out by the following quotation from the " Constitution 292 of the United States of America " revised and annotated in 1952 by Edward section Corwin at p. 840: "A plea of former jeopardy must be upon a prosecution for the same identical offense. The test of identity of offenses is whether the same evidence is required to sustain them; if not	 the fact that both charges relate to one transaction does not make a single offense where two are defined by the statutes. Where a person is convicted of a crime which includes several incidents	 a second trial for one of those incidents puts him twice in jeopardy. Congress may impose both criminal and civil sanctions with respect to the same act or omission	 and may separate a conspiracy to commit a substantive offense from the commission of the offense and affix to each a different penalty. A conviction for the conspiracy may be had though the subsequent offense was not completed. Separate convictions under different counts charging a monopolization and a conspiracy to monopolize trade	 in an indictment under the Sherman Antitrust Act	 do not amount to double jeopardy. ". A forfeiture proceeding for defrauding the Government of a tax on alcohol diverted to beverage uses is a proceeding in rem	 rather than a punishment for a criminal offense	 and may be prosecuted after a conviction of conspiracy to violate the statute imposing the tax. " To the same effect is the following placitum tinder article 240 in Vol. 22 of 'Corpus Juris Secundum '	 headed " Offenses and Proceedings in Which Former Jeopardy Is a Defense ": " The doctrine applies to criminal prosecution only and generally to misdemeanours as well as felonies. A former conviction or acquittal does not ordinarily preclude subsequent in rem proceedings	 civil actions to recover statutory penalties or exemplary damages	 or proceedings to abate a nuisance. " On behalf of the petitioners	 their learned counsel placed reliance upon the two American decisions in Morgan vs Zevine (1) and United States of America vs (1) ; ; 293 Anthony La Franca (	). The former decision is really against the contention of double jeopardy	 raised in this case. That case lays down that persons who steal postage stamps and postal funds from a post office of the United States	 after having committed burglary	 and thus	 having effected their entry into the premises	 committed two distinct offences which may be separately charged and punished under the United States ' Penal Code. Two separate convictions and Sentences as for two distinct offences in those circumstances were not held to be within double jeopardy within the meaning of the United States ' Constitutional 5th Amendment. The reason given for the decision against the contention of double jeopardy was that though the offences had been committed in the same transaction	 they had been constituted separate and distinct offences by the United States ' Penal Code articles 190 and 192. In the latter case	 the plea of double jeopardy was given effect to because the special statutes	 infringements of which formed the subjectmatter of the controversy	 namely	 for unlawfully selling intoxicating liquor	 had made a specific provision that if any act is a violation of earlier laws in regard to the manufacture and taxation of and traffic in intoxicating liquor	 and also of the National Prohibition Act	 a conviction for such act or offence under one statute	 shall be a bar to prosecution therefor under the other. It is clear	 therefore	 that where there is a specific statutory provision creating a bar to a second prosecution	 the court is bound to give effect to the plea of double jeopardy. It is not necessary to refer to certain decisions of the English courts	 relied upon by the learned counsel for the petitioners	 because those cases had reference to the question whether certain orders passed by certain courts were or were not made in a criminal case or matter within the meaning of the statutes then under consideration before the court. Those are observations made with reference to the terms of those statutes	 and are of no assistance in the present controversy. The learned counsel for the petitioners was not able to produce before us any (1) ; ; 294 authority in support of the proposition that once a person has been dealt with by the Revenue Authorities for an infringement of the law against smuggling	 he cannot also be prosecuted in a criminal court for a criminal offence. In view of these considerations	 and particularly in view of the decision of this Court in the case of Maqbool Hussain vs The State of Bombay (1)	 there is no escape from the conclusion that the proceedings before the Sea Customs Authorities under section 167(8) were not " prosecution " within the meaning of article 20 (2) of the Constitution. In that view of the matter	 it is not necessary to pronounce upon the other points which were argued at the Bar	 namely	 whether there was a " punishment " and whether " the same offence " was involved in the proceedings before the Revenue Authorities and the criminal court. Unless all the three essential conditions laid down in el. (2) of article 20	 are fulfilled	 the protection does not become effective. The prohibition against double jeopardy would not become operative if any one of those elements is wanting. It remains to consider a short point raised particularly on behalf of the second petitioner (Leo Roy Frey). It was argued that the letter exhibit P. DD/2	 admittedly written by him to his father in German	 had not been specifically put to him with a view to eliciting his explanation as to the circumstances and the sense in which it had been written. The learned Magistrate in the trial court put the following question (No. 20) to him : " It is in evidence that exhibit P. FF/I is the translation of the letter exhibit P. DD/2. What have you to say about it The answer given by the accused to this question was " The translation of exhibit P. FF/I is mostly correct except for few variations which could have been due to misinterpretation of handwriting ". It is clear from the question and answer quoted above	 that the learned Magistrate did afford an opportunity to this petitioner to explain the circumstances appearing in the (1) ; 	 738	 739	 743 295 evidence against him with particular reference to the letter. If the court had persisted in putting more questions with reference to that letter	 perhaps	 it may have been argued that the examination under section 342 of the Code of Criminal Procedure	 was in the nature of a cross examination of the accused person	 which is not permitted. In our opinion	 there is no substance in the contention that the petitioner had not been properly examined under section 342	 Criminal Procedure Code	 to explain the circumstances appearing in the evidence against him. It follows from what has been said above	 that there is no merit either in the appeal or in the petition. They are	 accordingly dismissed. SUBBA RAO	 J. I have had the advantage of reading the judgment prepared by Sinha J.	 but I cannot persuade myself to agree with my learned brother. The facts are fully stated in the judgment of my learned brother and therefore it would suffice if I restate briefly the facts strictly relevant to the question raised. On June 11	 1957	 the petitioner arrived at Bombay	 later came to Delhi and from there he travelled to Amritsar by car in company with Mr. Leo Roy Frey. On June 23	 1957	 he reached Attari Road Land Customs Station and was arrested under section 173 of the (Act VIII of 1878) on suspicion of having committed an offence thereunder. He was served with a notice by the Collector of Central Excise and Land Customs	 New Delhi	 on July 7	 1957	 to show cause why penalty should not be imposed on him under section 167(8) of the (hereinafter called the Act) and section 7(2) of the 	 and why the goods should not be confiscated. By order dated July 24	 1957	 the petitioner was adjudged guilty under section 167(8) of the Act and currency of the value of over 9 lakhs	 car worth Rs. 50	000	 and other things were confiscated	 and he was punished with personal penalty of Rs. 25	00	000. The petitioner was again prosecuted on the same facts before the Additional District Magistrate	 Amritsar	 on charges under section 167(81) of the Act and sections 23 and 23B of the 296 Foreign Exchange Regulation Act. 'He was convicted on charges under section 23 read with section 23B of the Foreign Exchange Regulation Act	 section 167(81) of the Act and section 120B of the Indian Penal Code and sentenced to imprisonments of 2 years	 6 months and 6 months respectively by 'the Additional District Magistrate	 Amritsar. The conviction and sentences were confirmed on appeal by the Additional Sessions Judge	 and the revision filed in the High Court was dismissed. The learned counsel for the petitioner contends that the Courts in punishing him violated the fundamental right conferred on him under article 20(2) of the Constitution as he hag been prosecuted and punished for the same offence by the Collector of Customs. The learned Additional Solicitor General counters this argument by stating that the petitioner was not prosecuted earlier before a judicial tribunal and punished by such tribunal	 and	 in any view	 the prosecution was not for the same offence with which he was charged before the Magistrate	 and therefore this case does not fall within the Constitutional protection given under article 20(2). Before addressing myself to the arguments advanced it would be convenient at this stage to steer clear of two decisions of this Court. The first is Maqbool Hussain vs The State of Bombay (1). There proceedings had been taken by the Sea Customs Authorities under section 167(8) of the Act and an order for confiscation of goods had been passed. The person concerned was subsequently prosecuted before the Presidency Magistrate for an offence under section 23 of the Foreign Exchange Regulation Act in respect of the same act. This Court held that the proceeding before the Sea Customs Authorities was not a prosecution and the order for confiscation was not a punishment inflicted by a Court or a judicial tribunal within the meaning of article 20(2) of the Constitution and the prosecution was not barred. The important factor to be noticed in that case is that the Sea Customs Authorities did not proceed against the person concerned but only confiscated the goods found in his possession. At page (1) ; 297 742 Bhagwati J. says " Confiscation is no doubt one of the penalties which the Customs Authorities can impose. But that is more in the nature of proceedings in rem than proceedings in personal	 the object being to confiscate the offending goods which have been dealt with contrary to the provisions of the law. . Though the observations in the judgment cover a wider field. I shall deal with them at a later stage the decision could be sustained on the simple ground that the previous proceedings were not against the person concerned and therefore he was not prosecuted and punished for the same offence for which he was subsequently proceeded against in the Criminal Court. The second decision is Sewpujanrai Indrasanrai Ltd. vs The Collector of Customs (1). There also the Customs Authorities confiscated the goods found in the possession of the appellant. Under section 8(3) of the Foreign Exchange Act	 a restriction imposed by notification made under that section is deemed to have been imposed under section 19 of the 	 and all the provisions of the shall have effect accordingly. But the said deeming provision is subject to an important qualification contained in the words ' without prejudice to the provisions of section 23 of the former Act '. It was argued that by reason of the provisions of section 8(3) of the Foreign Exchange Regulations Act	 the appellant should have been proceeded against under section 23 of that Act and it was not open to the Customs Authorities to take action against the offender under section 167(8) of the . This Court negatived that contention accepting the principle that confiscation of the goods under section 167(8) of the was an action in rem and not a proceeding in personal. Das	 J.	 who delivered the judgment of the Court made the following observations in repelling the said argument: The penalty provided is that the goods shall be liable to confiscation. There is a further provision in the penalty column that any person concerned in any such offence shall be liable to a penalty not exceeding (1) 298 three times the value of the goods etc. The point to note is that so far as the confiscation of the goods is concerned	 it is a proceeding in rem and the penalty is enforced against the goods whether the offender is known or not known; the order of confiscation under section 182	 	 operates directly upon the status of the property	 and under section 184 transfers an absolute title to Government. Therefore	 in a case where the Customs authorities can proceed only against the goods	 there can be no question of applying section 23 of the Foreign Exchange Act and even on the construction put forward on behalf of the appellant company as respects section 8(3)	 the remedy under the against the smuggled goods cannot be barred. " This decision also indicates that the confiscation of the goods is an action in rem and is not a proceeding in personam. A combined effect of the aforesaid two decisions may be stated thus: Section 167(8) of the Act provides for the following two kinds of penalties when contraband goods are imported into or exported from India: (1) such goods shall be liable to confiscation; (2) any person concerned in any such offence shall be liable to a penalty. If the authority concerned makes an. order of confiscation it is only a proceeding in rem and the penalty is enforced against the goods. On the other hand	 if it imposes a penalty against the person concerned	 it is a proceeding against the person and he is punished for committing the offence. It follows that in the case of confiscation there is no prosecution against the person or imposition of a penalty on him. If the premises be correct	 the subsequent prosecution of the person con cerned cannot be affected by the principle of double jeopardy	 as he was not prosecuted or punished in the earlier proceedings. But the question that arises in this case is whether	 when there was a proceeding in personam and a penalty was imposed upon the person concerned under section 167(8) of the Act	 he could be prosecuted and punished in regard to the same act before another tribunal. On the facts of this case it is manifest that the 299 petitioner was prosecuted before the Magistrate for the same act in respect of which a penalty of Rs. 25	00	000 had been imposed on him by the Collector of Customs under section 167(8) of the Act. The question is whether the prosecution and punishment of the petitioner infringed his fundamental right under article 20(2) of the Constitution. It reads: " No person shall be prosecuted and punished for the same offence more than once. " The words of this Article are clear and unambiguous and their plain meaning is that there cannot be a second prosecution where the accused has been prosecuted and punished for the same offence previously. The clause uses the three words of well known connotation: (1) Prosecution; (2) punishment; and (3) offence. The word offence ' is defined in section 3(38) of the 	 to mean any act or omission made punishable by any law for the time being in force. Under section 4 of the Code of Criminal Procedure	 it means any act or omission made punishable by any law for the time being in force. An offence is therefore an act committed against law or omitted where the law requires it. Punishment is the penalty for the transgression of law. The terms 'punishment ' and 'penalty ' are frequently used as synonyms of each other; and	 indeed under cl. (I)of article 20 of the Constitution the word penalty issued in the sense of punishment. The punishments to which offenders are liable under the provisions of the Indian Penal Code are: (1) death; (2) imprisonment for life; (3) imprisonment	 which is of two descriptions	 viz.	 (1) rigorous	 i.e.	 with hard labour; and (ii) simple; (4) for feature of property ; and (6) fine. The word 'prosecuted ' is comprehensive enough to take in a prosecution before an authority other than a magisterial or a criminal Court. Having regard to the historical background	 a restricted meaning has been placed upon it by this Court in Maqbool Hussain vs The State of Bombay (1). Bhagwati	 J.	 in delivering the Judgment of the Court observed at page 742 thus: (I) ; 300 Even though the customs officers are invested with the power of adjudging confiscation	 increased rates of duty or penalty	 the highest penalty which can be inflicted is Rs. 1	000. Confiscation is no doubt one of the penalties which the Customs Authorities can impose	 but that is more in the nature of proceedings in rem than proceedings in personam	 the object being to confiscate the offending goods which have been dealt with contrary to the provisions of the law and in respect of the confiscation also an option is given to the owner of the goods to pay in lieu of confiscation such fine as the officer thinks fit. All this is for the enforcement of the levy of and safeguarding the recovery of the sea customs duties. There is no procedure prescribed to be followed by the Customs Officer in the matter of such adjudication and the proceedings before the Customs Officers are not assimilated in any manner to the provisions of the Civil or the Criminal Procedure Code. The Customs Officers are not required to act judicially on legal evidence tendered on oath and they are not authorised to administer oath to any witness. The appeals	 if any	 lie before the Chief Customs Authority which is the Central Board of Revenue and the power of revision is given to the Central Government which certainly is not a judicial authority. In the matter of the enforcement of the payment of penalty or increased rate of duty also the Customs Officer can only proceed against other goods of the party in the possession of the Customs Authorities. But if such penalty or increased rate of duty cannot be realised therefrom the only thing which he can do is to notify the matter to the appropriate Magistrate who is the only person empowered to enforce payment as if such penalty or increased rate of duty had been a fine inflicted by himself. The process of recovery can be issued only by the Magistrate and not by the Customs Authority. All these provisions go to show that far from being authorities bound by any rules of evidence or procedure established by law and invested with power to enforce their own judgments or orders the Sea Customs Authorities are merely constituted administrative machinery for the purpose of 301 adjudging confiscation	 increased rates of duty and Penalty prescribed in the Act. " This Court therefore accepted the view that the earlier prosecution should have been before a Court of law or a judicial Tribunal	 and that the Sea Customs Authorities when they entertained proceedings for the confiscation of gold did not act as a judicial Tribunal. In my view the said decision unduly restricted the scope of the comprehensive terms in which the fundamental right is couched. If res integral I would be inclined to hold that the prosecution before the Customs Authority for an offence created by the Act is prosecution within the meaning of Article 20	 even though the Customs Authority is not a judicial Tribunal. But I am bound by the decision of this Court in so far as it held that the earlier prosecution should have been held before a Court of law or a judicial Tribunal	 and that the Customs Authority adjudging confiscation was not such a tribunal. But the said observations must be confined to the adjudication of confiscation by the Customs Authority. The outstanding question therefore is whether a Collector of Customs in adjudging on the question whether any person concerned in the importation or exportation of the prohibited goods committed an offence	 and in imposing a penalty on him	 acts as a judicial Tribunal. There is a current of judicial opinion in support of the contention that under a particular Act an authority may act as a judicial Tribunal in discharge of certain duties and as an executive or administrative authority in discharge of other duties. The question whether a particular authority in dis charging specified duties is a judicial tribunal or not falls to be decided on the facts of each case	 having regard to the well settled characteristics of a judicial tribunal. In 'Words and Phrases '	 permanent edition	 Vol. 23	 Judicial Tribunal " has been defined thus: " It is a body who has the power and whose duty it is to ascertain and determine the rights and enforce the relative duties of contending parties. " In I The Encyclopedia of Words and Phrases Legal Maxims '	 302 by Sanagan and Drynan	 much to the same effect it is stated thus: " A 'judicial tribunal ' is one that dispenses justice	 is concerned with legal rights and liabilities	 which means rights and liabilities conferred or imposed by I law '. These legal rights and liabilities are treated by a judicial tribunal as preexisting; such a tribunal professes merely to ascertain and give effect to them; it investigates the facts by hearing the 'evidence ' (as tested by long settled rules)	 and it investigates the law by consulting precedents. A judicial tribunal looks for some law to guide it. An administrative tribunal	 within its province	 is a law unto itself. " In Cooper vs Wilson (1) the characteristics of a judicial decision are given as follows	 at page 340: " A true judicial decision presupposes an existing dispute between two or more parties	 and then involves four requisites: (1) The presentation (not necessarily orally) of their case by the parties to the dispute; (2) If the dispute between them is a question of fact	 the ascertainment of the fact by means of evidence adduced by the parties to the dispute and often with the assistance of argument by or on behalf of the parties on the evidence ; (3) If the dispute be. tween them is a question of law	 the submission of legal argument by the parties; and (4) A decision which disposes of the whole matter by a finding upon the facts in dispute and application of the law of the land to the facts so found	 including where required a ruling upon any disputed question of law. " This passage has been approved by this Court in Maqbool Hussain 's Case (2). In Venkataraman vs The Union of India (3) this Court considered the question whether article 20 protects an Officer against whom an enquiry was held under Public Servants Enquiries Act	 1850 (Act XXXVII of 1850) from being prosecuted again on the same facts before a Criminal (Court. This Court held on a consideration of the provisions of that Act that the appellant was neither prosecuted nor punished (1) 	 340	 341 (2) [1953] S C.R. 730. (3) ; 303 for the same offence before a judicial tribunal. But in coming to that conclusion the following criteria were applied to ascertain the character of the proceedings: (1) duty to investigate an offence and impose a punishment; (ii) prosecution must be in reference to the law which creates the offence and punishment must also be in accordance with what the law proscribes; (iii) there must be the trappings of a judicial tribunal and (iv) the decision must have both finality and authoritativeness	 which are the essential tests of a judicial pronouncement. Having regard to the aforesaid tests	 I shall now proceed to consider the applicability of Article 20 to the present prosecution. A fundamental right is transcendental in nature and it controls both the legislative and the executive acts. Article 13 explicitly prohibits the State from making any law which takes away or abridges any fundamental right and declares the law to the extent of the contravention as void. The law therefore must be carefully scrutinized to ascertain whether a fundamental right is infringed. It is not the form but the substance that matters. If the legislature in effect constitutes a judicial tribunal	 but calls it ail authority	 the tribunal does not become any the less a judicial tribunal. Therefore the correct approach is first to ascertain with exactitude the content and scope of the fundamental right and then to scrutinize the provisions of the Act to decide whether in effect and substance	 though not in form	 the said right is violated or curtailed. Otherwise the fundamental right will be lost or unduly restricted in our adherence to the form to the exclusion of the content. The question therefore is whether the petitioner was in effect and in substance prosecuted and punished by a judicial tribunal for the same offence for which he is now prosecuted. Section 167 of the Act opens with the following words: " The offences mentioned in the first column of the following schedule shall be punishable to the extent mentioned in the third column of the same with reference to such offences respectively." Chapter XVI of the Act deals with 'Offences and 304 Penalties '. Section 167 provides for offences and penalties in a tabular form. The first column gives the particulars of the offences; the second column gives the sections of the Act to which the offence has reference ; and the third column gives the penalties in respect of the relevant offences. Apart from the fact that the statute itself	 in clear terms	 describes the acts detailed in the first column of section 167 as offences against particular laws	 the acts described therein clearly fall within the definition of 'offences ' in the and the Indian Penal Code. There cannot therefore be the slightest doubt in this case that the contravention of any of the provisions of the Act mentioned in section 167 is an offence. The next question is whether the penalties prescribed for the various offences in the third column of section 167 are punishments within the meaning of article 20 of the Constitution. A glance at the third column shows that the penalties mentioned therein include direction of payment of money	 confiscation of goods and the receptacles wherein they are found	 and imprisonment. The penalties may be imposed by the Customs Officers or Magistrates as the case may be. Where a person is convicted by a Magistrate and sentenced to imprisonment or payment of fine or where a penalty is imposed by a Customs Officer	 in either case	 the punishment is described as penalty in the third column of section 167. Section 167 clearly indicates that penalty is punishment inflicted by law for its violation for doing or failing to do something that is the duty of the party to do. Section 167 therefore defines a criminal act and fixes a penaltv or punishment for that act. The two words penalty ' and 'punishment ' are interchangeable and they convey the same idea. The more difficult question is whether a Customs Authority	 when it functions under section 167 of the Act	 is a judicial tribunal. It is not	 and cannot be	 disputed that a magistrate	 who convicts and punishes a person for the infringement of some of the provisions of section 167 of the Act	 is a judicial tribunal. Is it reasonable to assume that when another authority adjudges on similar offences under the same section	 it is 305 functioning in a different capacity ? Section 182 defines the jurisdiction of the Customs Authority in respect of the offences mentioned in section 167 of the Act. It says: " In every case	 except the cases mentioned in Section 167	 Nos. 26	 72 and 74 to 76	 both inclusive	 in which under this Act	 anything is liable to confiscation or to increased rates of duty or any person is liable to a penalty	 such confiscation	 increased rate of duty or penalty may be adjudged (a) without limit	 by a Deputy Commissioner or Deputy Collector of Customs	 or a Customs collector; (b) up to confiscation of goods not exceeding two hundred and fifty rupees in value	 and imposition of penalty or increased duty	 not exceeding one hundred rupees	 by an Assistant Commissioner or Assistant Collector of Customs ; (c) up to confiscation of goods not exceeding fifty rupees in value	 and imposition of penalty or increased duty not exceeding ten rupees	 by such other subordinate officers of Customs as the Chief Customs authority may	 from time to time	 empower in that behalf in virtue of their office : ". Section 187 : " All offences against this Act	 other than those cognizable under section 182 by officers of Customs	 may be tried summarily by a Magistrate. " It is therefore clear that some offences under section 167 are cognizable by the Customs Authorities and some offences by Magistrates. Section 171A	 inserted by the Sea Customs (Amendment) Act	 1955 (Act 21 of 1955)	 confers power on officers of Customs to summon any person to give evidence and produce documents; it reads: " 171A. (1) Any officer of Customs duly employed in the prevention of smuggling shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making in connection with the smuggling of any goods. 39 306 (2) A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or things of a certain description in the possession or under the control of the person summoned. (3) All persons so summoned shall be bound to attend either in person or by an authorised agent	 as such officer may direct;. and all persons so summoned shall be bound to state the truth upon any subject respecting which they are examined or make statements and to produce such documents and other things as may be required: Provided that the exemption under section 132 of the Code of Civil Procedure	 1908	 shall be applicable to any requisition for attendance under this section. (4) Every such inquiry as aforesaid shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code. " Under this section	 the Customs Authority	 who makes an inquiry	 is empowered in connection with that inquiry	 to summon persons to give evidence and produce documents and the witnesses summoned are under a statutory duty to speak the truth. The cir cumstance that under el. (4) of the said section	 an inquiry is deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code	 viz.	 for the purpose of punishment for giving false evidence and for contempt of Court	 does not detract from the judicial characteristics conferred upon the authority by the other clauses of the section. Clause (4) must have been enacted only by way of abundant caution to guard against the contention that the authority is not a Court ; and to bring in the inquiry made by the Customs Officer in regard to administrative matters other than those conferred upon him under section 167	 within the fold of section 193 and section 228 of the Indian Penal Code. Sections 188	 189	 190A and 191 provide a hierarchy of tribunals for deciding appeals and revisions. The Chief Customs authority May	 suo motu or otherwise exercise revisional powers in regard to the orders of the subordinate officers. Power is also conferred on Government to 307 inter in matters in regard whereof no appeal is provided for. It is true that no rules have been framed providing the manner in which the Customs collector should proceed with the inquiry in regard to offences committed under the Act of which he is authorized to take cognizance. But the record discloses that a procedure analogous to that obtaining in criminal Courts is followed in regard to the said offences. Charges are framed	 evidence is taken	 advocates are heard	 decision is given on the question whether an offence is committed or not; and	 if the offence is held to have been committed	 the person concerned is con victed and a penalty is imposed. When the statute empowers the officer to take cognizance of an offence	 to adjudge upon the question whether the offence is committed or not and to impose a penalty for the offence	 it is implied in the statute that the judicial procedure is to be followed. The entire scheme of the Act as disclosed in the leaves no doubt in my mind that so far as offences mentioned in section 167 are concerned	 the Customs Authority has to function as a Judicial Tribunal. I have therefore no hesitation to hold that the Customs Officers in so far as they are adjudicating upon the offences mentioned under section 167 of the Act are functioning as judicial tribunals. If the other view	 viz.	 that an authority is not a judicial tribunal	 be accepted	 it will lead to an anomalous position	 which could not have been contemplated by the legislature. To illustrate	 a Customs Collector may impose a penalty of Rs. 25	00	000 as in this case on his finding that a person has committed an offence under section 167 (8) of the Act	 and the accused can be prosecuted again for the same offence before a Magistrate. On the other hand	 if the prosecution is first laid before a Magistrate for an offence under section 167(81) and he is convicted and sentenced to a fine of a few rupees	 he cannot be prosecuted and punished again before a Magistrate. Unless the provisions of the Constitution are clear	 a construction which will lead to such an anomalous position should not be accepted	 for	 by accepting such a construction	 the right itself is defeated. 308 It is then contended that the offence for which the petitioner was prosecuted by the Magistrate is different from that in regard whereof he was sentenced by the Customs Officer. The petitioner was convicted under section 167(8) of the Act	 whereas he was subsequently prosecuted and punished under section 167(81) of the Act. Section 167(81) of the Act reads as follows : "If any person knowingly	 and with intent to defraud the Government of any duty payable thereon	 or to evade any prohibition or restriction for the time being in force under or by virtue of this Act with respect thereto acquires possession of	 or is in any way concerned in carrying	 removing	 depositing	 harboring	 keeping or concealing or in any manner dealing with any goods which have been unlawfully removed from a warehouse or which are chargeable with a duty which has not been paid or with respect to the importation or exportation of which any prohibition or restriction is for the time being in force as aforesaid ; or if any person is in relation to any goods in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any duty chargeable thereon or of any such prohibition or restriction as aforesaid or of any provision of this Act applicable to those goods	 such person shall on conviction before a Magistrate be liable to imprisonment for any term not exceeding two years	 or to fine	 or to both. " It is contended that under section 167(81) knowledge or intention to defraud is an ingredient of the offence	 whereas under section 167(8) they are not part of the offence	 that offences under sections 167(8) and 167(81) are different	 and that therefore the prosecution and punishment for an offence under the former sub section would not be a bar for prosecution and punishment under the latter sub section. It is not necessary to consider the decisions cited in support of the contention that for the application of the principle of double ' jeopardy the offence for which a person is prosecuted and punished in a second proceeding should be the same in respect of which he has been prosecuted and 309 punished at an earlier stage. That fact is self evident from article 20(2) of the Constitution itself. If so	 the only question is whether the petitioner was prosecuted before the Magistrate for the same offence in regard to which he was prosecuted before the Collector of customs. It is true that the phraseology in section 167(8) is more comprehensive than that in sub section (81) in that the offences under the former sub section take in acts committed without knowledge or intent to defraud. But it does not exclude from its scope acts committed with knowledge or with intent to defraud. For	 a person who imports or exports prohibited goods with intent to defraud is also concerned in the offence of such importation or exportation. The question of identity of offence is one to be determined on the facts and circumstances of a particular case. One of the tests is whether an offence for which a person was earlier prosecuted takes in all the ingredients of the offence	 the subject matter of the second prosecution. The fact that he might have been prosecuted for a lesser offence is not a material circumstance. The question therefore is not whether under section 167(8) a person can be found guilty of an offence even if there is no fraudulent intent or knowledge	 but the question is whether the petitioner was prosecuted and punished on the same facts in regard to which he was subsequently prosecuted and punished before the Magistrate. The record discloses that the petitioner was prosecuted before the Customs Authority as well as the Magistrate on the same facts	 viz.	 that he	 along with others	 attempted to take out of India	 Indian currency (as detailed in paragraphs 14 and 17 of the complaint of the Assistant Collector of Customs and Central Excise	 Amritsar)	 in contravention of the law prohibiting such export. It is not the case that the knowledge on the part of the petitioner of his illegal act is excluded from the first prosecution and included in the subsequent one. In the circumstances	 I cannot hold that the offence for which he was prosecuted by the Magistrate is different from that in regard to which he was prosecuted and punished by the Customs Authority. In this view	 the prosecution and punishment by the Magistrate 310 directly infringes the fundamental right under article 20 (2) of the Constitution. No attempt has been made by the learned Solicitor General to contend that the offence under sections 23 and 23B of the Foreign Exchange Regulations Act for which the petitioner is convicted is an offence different from that for which he was prosecuted earlier under section 167(8) of the Act. It is conceded that the decision in the writ petition covers the decision in the connected appeal also. In the result	 the writ petition and the appeal are allowed. ORDER In view of the opinion of the majority	 the Petition and the Appeal are dismissed.

The two petitioners were apprehended while attempting to smuggle a huge amount of Indian and foreign currency and other contraband goods out of India and the Collector of Central Excise and Land Customs passed orders confiscating the seized goods and imposing heavy personal penalties on both of them under 275 section 167(8) of the Sea Customs Act. On a subsequent complaint made by the Customs Authorities on the same facts	 the petitioners were convicted and sentenced by the Additional District Magistrate to various terms of imprisonment under section 23	 read with section 23B	 of the Foreign Exchange Regulation Act	 section i67(8I) of the Sea Customs Act and section 120B of the Indian Penal Code. The Additional Sessions judge in appeal affirmed the said orders of conviction and sentences and the High Court refused to interfere in revision. It was contended on behalf of the petitioners	 who had	 at an earlier stage	 made an unsuccessful attempt to move this Court under article 32 and have the prosecutions quashed	 that the orders of conviction and sentences passed on them by the Courts below infringed the constitutional protection against double jeopardy afforded by article 20(2) Of the Constitution. Held	 (Per Das	 C. J.	 Bhagwati	 B. P. Sinha and Wanchoo	 Jj.	 Subba Rao	 J.	 dissenting) that the contention was without substance and must be negatived. In order to sustain a plea of double jeopardy and to avail of the protection of article 20(2) of the Constitution it was incumbent to show that (1) there was a previous prosecution	 (2) a punishment and (3) that for the same offence	 and unless all the three conditions were fulfilled the Article did not come into operation. The word 'prosecution ' as used in that Article contemplated a proceeding of a criminal nature either before a court or a judicial tribunal. Maqbool Hussain vs The State of Bombay	 ; 	 relied on. The insertion of section 187A into the Sea Customs Act by the amending Act of 1955	 left no scope for doubt that the hierarchy of Authorities under that Act functioned not as Courts or judicial tribunals but as administrative bodies	 even though in recording evidence or hearing arguments they acted judicially. The words " offences " and " penalties " used by the Act could not have the same meaning as in Criminal Law and a penalty or confiscation ordered under section 167(8) of the Act could not be a punishment such as is inflicted by a Criminal Court for a criminal offence. Sewpujanrai Indrasanrai Ltd. vs The Collector of Customs and others; 	 	 referred to. Nor were the Customs Authorities invested with the powers of a Criminal Court under the Schedule to section 167 and the procedure laid down by Ch. XVII of the Act	 and any orders passed by them either in rem or in personal	 by way of confiscation of the goods or imposition of penalties on the person	 could only be in the nature of administrative ones made in the interest of revenue and could not bar a criminal prosecution. Morgan vs Devine	 ; and United States of America vs Anthony La Franca	 ; 	 considered. 276 The proceedings against the petitioners before the Collector of Customs under section 167(8) of the Sea Customs Act could. not therefore	 be a prosecution within the meaning of article 20(2) Of the Constitution and the petitioners were not put to double jeopardy. Per Subba Rao	 J. The prosecution of 'the petitioners before the Magistrate and the punishment inflicted on them directly infringed article 20(2) of the Constitution. There can be no inconsistency in an authority under an Act functioning in an administrative capacity in respect of certain specified duties while it acts as a judicial tribunal in respect of others	 and the question as to which of them it discharges in a judicial capacity has to be decided on the facts of each case and in the light of well settled characteristics of a judicial tribunal. Cooper vs Wilson	 and Venkataraman vs Union of India; 	 	 relied on. Although this Court has held that the Sea Customs Autho rities in adjudging confiscation do not function as judicial tribunals but as mere administrative authorities	 the question as to whether imposing personal penalties they act as judicial tribunals still remains open. Maqbool Hussain vs The State. of Bombay	 ; and Sewpujanrai Indrasanrai Ltd. vs The Collector of Customs	 ; 	 explained. An examination of the entire scheme of the Sea Customs Act leaves no manner of doubt that the Customs Authorities act as judicial tribunals so far as offences under section 167 Of the Act are concerned. The word 'prosecuted ' used in article 20(2) of the Constitution is comprehensive enough to include a prosecution before an authority other than a Magistrate or a Criminal Court	 and the offences described in section 167 Of the Sea Customs Act are offences within the meaning of the General Clauses Act and the Indian Penal Code and the penalties prescribed therefor are nothing but punishments inflicted for those offences either by the Customs Authorities or the Magistrate. The question of the identity of an offence has to be deter mined on the facts of each particular case and the real test is whether the previous prosecution and punishment were based on the same facts on which rested the subsequent prosecution and punishments