2026 (9) TMI 363

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....bhai Sanjanwala, AOR, Mr. Paresh M. Dave, Adv., Mr. Aditya Tripathai, Adv., Ms. Shubhangi Agarwala, Adv. For the Respondent(s): Mr. Gurmeet Singh Makker, AOR. ORDER DIPANKAR DATTA, J. 1. Leave granted. 2. The Additional Commissioner of Customs, Surat [second respondent] passed an Order-in- Original dated 8th October, 2025 imposing a penalty of Rs. 425,27,99,100/- on the appellant, u....

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....does appear that the second respondent has relied upon case laws that are either non-existent or have fake citations. A further investigation has also revealed that some of the case laws relied upon by the second respondent, which do exist, do not lay down the ratio deduced therefrom and it appears to be a hallucination of AI. 5. Such a discovery compels us to refer to the decision of this Cour....

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.... are to be set aside even if an iota of fake or hallucinated material enters the decision-making process, as it would violate the sanctity of adjudication. It is absolutely necessary to maintain integrity in decision page making, and we reiterate and declare zero tolerance for the Bar as well as the Bench to cite, refer to, or rely on such material. It is also clarified that our judgment shall hav....

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....ation. AI may well serve as training wheels but entrusting it with the pilot's seat would be both imprudent and dangerous. 7. The use of AI in this case, resulting in reliance placed by the second respondent on material which is dubious, proves fatal to the sustainability of the order imposing penalty on the appellant. Such circumstances compel us to interfere and remand the case. Learned Addit....