COLLECTOR OF CUSTOMS AND CENTRAL EXCISE,BHUBNESHWAR, DISTRI vs PARADIP PORT TRUST AND ANR.

The Supreme Court held that under Sections 117 and 151 of the Customs Act, 1962, a person can be penalized for abetting contraventions, even if the same act constitutes an offence under Chapter XVI. The Court clarified that there is no double jeopardy in prosecuting under both Chapters XIV and XVI for the same act. The High Court's quashing of the penalty imposed on the second respondent was overturned, and the matter was remanded for fresh disposal, emphasizing the lawful detention and rummaging of the vessel.