Judicial precedents that cannot be traced as cited and are...

Judicial precedents that cannot be traced as cited and are disclaimed by respondents cannot support a customs reassessment treating the statutory period for a speaking order as directory. Adjudicative integrity precludes reliance on fabricated or hallucinated precedential material. The fifteen-day period under Section 17(5) of the Customs Act, 1962 was treated as directory on the basis of untraceable citations. The reassessment was set aside, and the notice remitted for fresh adjudication after a personal hearing and consideration of the superior customs authority's earlier classification of the same goods. The merits and jurisdictional objection remained open.