What does “no comment” mean?

I have nothing to say about that

How is “no comment” used?

In Batman: The Dark Knight Returns, Part 2 (2013), one line is: “- No comment. - Jim, you can't protect him anymore.”

The clip at the top of this page is from Batman: The Dark Knight Returns, Part 2 (2013).

- No comment. - Jim, you can't protect him anymore.

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