8. Mr. R.K.D. Choudhury, learned Assistant Solicitor General of India, appearing for the respondents disputes the contentions of the learned counsel for the appellant and submits that the entire submission of the learned counsel for the appellant both before the learned Single Judge as well before this Court is based on wrong premises and wrong interpretation of the provisions of law. Mr. Choudhury submits that under the provisions of Section 57 of the BSF Act, 1968, the authorities have the power to take the offender into custody during the period of enquiry or proceedings. This is commonly referred to as “Close Arrest”. The learned ASGI submits that the period spent in custody by the appellant is not pursuant to the sentence imposed but during the trial by the GSFC which is a normal procedure adopted by the respondent authorities in respect of offenders against whom proceedings are initiated. Under the relevant provisions of the Act of 1968, he therefore, submits that the said period undergone in custody by the appellant cannot be considered to be punishment pursuant to the sentence initially imposed by the GSFC inasmuch as since the sentence imposed earlier by the GSFC was not confirmed by the Confirming Authority. The matter was remitted back to the GSFC by the Confirming Authority for re-consideration of the sentence imposed and pursuant thereto, the GSFC by its order dated 15.03.2018 revoked its earlier sentence and imposed the sentence of dismissal from service on the appellant. As such, the sentence imposed by the GSFC earlier was never executed in so far as the appellant is concerned. Therefore, his contentions that he had suffered double jeopardy because of the period undergone by the appellant in custody during