*What is "Double Jeopardy?" - a safeguard against double trials for the same offence.* Double jeopardy prevents an individual from being tried twice for the same crime after an acquittal or conviction, ensuring protection from repeated prosecutions and finality in criminal proceedings. 1. *THAMEEM ANSARI - Madhya Pradesh High Court* (2020) 371 ELT 81 Where there are two distinct offences made up of different ingredients, embargo under Article 20(2) of Constitution or Section 26 of General Clauses Act, 1897 has no application, though the offences may have some overlapping features - Doctrine of double jeopardy protects person from being tried and punished twice for same offence, but not from different offences arising out of violation of different laws by same set of facts. 2. *NITCO LOGISTICS PVT. LTD. - CESTAT Delhi* (2017) 352 ELT 218 Customs House Agent Licence - Said licence earlier suspended on the ground that CHA had abetted in providing logistic support to syndicate involved in claiming undue export benefits - Tribunal and Department set aside this suspension never challenged same - Re-start of proceedings again by revoking the licence this time, therefore amounting to double jeopardy as no person can be punished twice for same offence - Revocation set aside 3. *ACOUSTICS INDIA PVT. LTD. - CESTAT Chennai* (2004) 178 ELT 790 In cases of belated duty payment, over and above the penal element of interest on duty incorporated in Rule 173GG(3) of erstwhile Central Excise Rules, 1944, assessee liable to pay penalty of Rs. 500/- per day - Such cases have the effect of double jeopardy in so much as there can be no two penalties for same offence - In facts and circumstances of instant case and to cascade the effect of double jeopardy, penalty reduced from Rs. 1.55 lakhs to Rs. 10,000/- - Article 20(2) of Constitution of India. 4. *LIONS CLUB OF POONA - CESTAT Mumbai* (2019) 370 ELT 1130 Show cause notices to an assessee by two different Customs authorities - Principles of Double Jeopardy can be a protection against punishment for more than one occasion and not against repeated intimation for action/proceedings - Section 28 of Customs Act, 1962. 5. *PAVITAR SINGH - Punjab and Haryana High Court* (2017) 346 ELT 366 DEPB benefits obtained fraudulently - Prosecution by CBI as well as Customs - Accused already convicted and sentenced by CBI Court for offences punishable under Sections 420, 467, 468 and 471 of Indian Penal Code, 1860 for offence of filing false documents and cheating to evade Customs duty - Charges being same, complaint filed by Customs Department hit by double jeopardy and hence quashed - Sections 132 and 135 of Customs Act, 1962. *Conclusion:* Department cannot impose double penalties for the same offence. *They are currently testing fake ITC cases under GST, BNS, PMLA, and other criminal laws. One offence should not be tried under multiple acts in normal cases.* I invite any contrary view on this issue. *Abhishek Raja Ram* 9810638155