Customs DutyArticle·7 September 2026
Supreme Court says AI Cannot Substitute Human Adjudication
By J the App
Executive Summary
A Customs authority imposed a ₹425.28 crore penalty for alleged misdeclaration of natural diamonds as lab-grown diamonds, relying on several authorities that were either non-existent, falsely cited or did not support the propositions attributed to them.
The Supreme Court held that such reliance was fatal to the order, set aside both the penalty and the High Court's order, and directed fresh adjudication by another officer of the same rank.
Domain | IDT | Customs
The Position
The Additional Commissioner of...
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