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Article 20(2) Inapplicable as Customs Proceedings Are Not Criminal Prosecutions: SC

Case Law Details

Case Name
Maqbool Hussain Vs State of Bombay (Supreme Court of India)
Date of Judgement/Order
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Maqbool Hussain Vs State of Bombay (Supreme Court of India) The Supreme Court in Maqbool Hussain v. State of Bombay examined whether confiscation proceedings initiated by Customs Authorities barred subsequent criminal prosecution under Article 20(2) of the Constitution, which protects against double jeopardy. The appellant had arrived from Jeddah carrying 107.2 tolas of gold without declaring it, leading to confiscation proceedings under the Sea Customs Act. Thereafter, criminal proceedings were initiated under the Foreign Exchange Regulation Act based on the same act of importing gold in cont...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,295

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