ASSISTANT COLLECTOR OF CUSTOMS & ANR vs U.L.R. MALWANI AND ANR.

The Supreme Court held that Article 20(2) of the Constitution protects an accused from being tried for the same offence after acquittal by a competent authority. The Court clarified that the principle of issue estoppel does not apply in this case, as the customs authority's decision did not constitute a trial by a court of competent jurisdiction. The Court upheld the High Court's directive to summon witness statements from the customs enquiry, emphasizing the necessity of these documents for a fair trial under Section 94 of the Code of Criminal Procedure.