Supreme Court of India

Thomas Dana v State of Punjab

AIR 1959 SC 37519581 min read
The case in brief30-second read
Facts
The Collector of Customs confiscated goods and imposed personal penalties on the appellants under S.167(8) of the Sea Customs Act. They were later prosecuted and convicted by a Magistrate for the same smuggling.
Issue
Whether the customs proceedings were a prosecution and punishment that barred the later trial under Article 20(2).
Held
By majority, the customs proceedings were administrative revenue proceedings and not a prosecution; confiscation is in rem and the penalty was not punishment by a court. The later convictions did not violate Article 20(2). Subba Rao J. dissented.
Principle
Administrative confiscation and penalty proceedings are not prosecution under Article 20(2).
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Facts

  • The Collector of Customs confiscated goods and imposed personal penalties on the appellants under S.167(8) of the Sea Customs Act. They were later prosecuted and convicted by a Magistrate for the same smuggling.

Issue

  1. Whether the customs proceedings were a prosecution and punishment that barred the later trial under Article 20(2).

Held

  • By majority, the customs proceedings were administrative revenue proceedings and not a prosecution; confiscation is in rem and the penalty was not punishment by a court. The later convictions did not violate Article 20(2). Subba Rao J. dissented.

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Citation

Thomas Dana v State of Punjab AIR 1959 SC 375

Reported: https://indiankanoon.org/doc/1790076/. This is an educational summary, not the judgment itself. Cite the reported version in professional or academic work.