https://www.taxtmi.com/highlights?id=103436 Reliance on non-existent, falsely cited, or hallucinated AI-generated precedents undermines the sanctity of adjudication and vitiates the decision-making process. Artificial intelligence may serve only as an assistive tool and cannot replace independent legal adjudication. Use of even minimal fake or unreliable precedent renders a penalty decision unsustainable where that material informed the adjudicating authority's reasoning. The penalty-confirming order and the original penalty order were set aside, with proceedings revived for fresh adjudication by another officer of the same rank. en-us Sat, 05 Sep 2026 08:44:39 +0530 Sat, 05 Sep 2026 08:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103436 Reliance on non-existent, falsely cited, or hallucinated AI-generated precedents undermines the sanctity of adjudication and vitiates the decision-making process. Artificial intelligence may serve only as an assistive tool and cannot replace independent legal adjudication. Use of even minimal fake or unreliable precedent renders a penalty decision unsustainable where that material informed the adjudicating authority's reasoning. The penalty-confirming order and the original penalty order were set aside, with proceedings revived for fresh adjudication by another officer of the same rank. Highlights Customs Sat, 05 Sep 2026 08:44:39 +0530 https://www.taxtmi.com/highlights?id=103436