THOMAS DANA vs THE STATE OF PUNJAB(and connected appeal)

The Supreme Court held that the petitioners' conviction and sentence under the Foreign Exchange Regulation Act and the Sea Customs Act did not violate the constitutional protection against double jeopardy under Article 20(2). The Court established that for a plea of double jeopardy to succeed, there must be a previous prosecution, punishment, and that it must be for the same offence, which was not the case here. The Court clarified that the proceedings under the Sea Customs Act were administrative in nature and did not constitute a criminal prosecution as defined under Article 20(2).