Hon'ble Supreme Court observed -It is true that the Collector of Customs has used the words 'punishment' and 'conspiracy', but those words were used in order to bring out that each of the two petitioners was guilty of the offence under s. 167(8) of the Sea Customs Act. The petitioners were not and could never be charged with criminal conspiracy before the Collector of Customs and therefore Art. 20(2) cannot be invoked.
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