The protection against 'Double Jeopardy' enshrined in Article 20(2) of the Indian Constitution is limited to which of the following scenarios according to judicial interpretations?

Explanation

Article 20(2) states that no person shall be prosecuted and punished for the same offense more than once. The Supreme Court in Maqbool Hussain vs. State of Bombay held that this protection applies strictly to prosecution before a court of law or judicial tribunal. It does not bar departmental, administrative, or revenue authorities (like Customs or Income Tax departments) from executing separate inquiries or confiscating goods, as those are not judicial trials.