Case Law Analysis
|Supreme Court of India
Section 114 Customs Act penalty set aside; AI-generated fake citations barred - SC adopts zero-tolerance for unverified AI material : SC
The Supreme Court quashed a Rs 425 crore Section 114 Customs Act penalty after finding the order relied on AI-generated citations that were non-existent or mis-quoted. It imposed a zero-tolerance rule for unverified AI material, rendering such decisions void and urging verification by customs officials and litigants.