(A) Constitution of India , Art.20(2)— Criminal P.C. (5 of 1898) , S.403— Rule of autre fois and acquit and issue estoppel rule - When can be invoked - Criminal prosecution of accused for smuggling - Not barred by earlier proceedings against him under Sea Customs Act. Sea Customs Act (8 of 1878) , S.167(8)— (Since repealed) - In order to get t he benefit of Sec. 408 Criminal P. C. or Article 20 (2), it is necessary for an accused person to establish that he had been tried by a Court of competent jurisdiction for an offence and he is convicted or acquitted of that offence and the said conviction or acquittal is in force. If that much is established then only the accused is not liable to be tried again for the same offence nor for which a different charge from the one made against him might have been made under Section 236, Criminal P. C. or for which he might have been convicted under Section 273, Criminal P. C.(Para 7) Criminal prosecution of the accused for alleged smuggling is not barred merely because proceedings were earlier instituted against him before the Collector of Customs. Adjudication before a Collector of Customs is not a prosecution nor the Collector of Customs a 'Court'. Therefore, the rule of autre fois acquit cannot be invoked. Neither the issue estoppel rule is attracted. The issue estoppel rule....