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Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
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Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Independent application of mind is required before a competent authority issues a show cause notice. The High Court noted that use of an artificial intelligence tool to prepare and issue the notice lacked demonstrated statutory sanction, and rejected the explanation that AI-generated references were inadvertently uploaded. As the authority had not independently examined the facts as required by the statute, the show cause notice and consequential proceedings were quashed. The authority retained liberty to initiate fresh action in accordance with law after independently applying its mind.
Independent application of mind is required before a competent authority issues a show cause notice. The High Court noted that use of an artificial intelligence tool to prepare and issue the notice lacked demonstrated statutory sanction, and rejected the explanation that AI-generated references were inadvertently uploaded. As the authority had not independently examined the facts as required by the statute, the show cause notice and consequential proceedings were quashed. The authority retained liberty to initiate fresh action in accordance with law after independently applying its mind.
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