VIJAY GHANSHYAM GADIYA Vs. UNION OF INDIA

JUDGEMENT

(1.) Leave granted.

(2.) The Additional Commissioner of Customs, Surat [ second respondent] passed an Order-in- Original dtd. 8/10/2025 imposing a penalty of Rs.425,27,99,100.00 on the appellant, under Sec. 114 of the Customs Act, 1962, for misdeclaring a consignment of natural diamonds as lab-grown diamonds to pay a lower tariff. The challenge laid to the said penalty by the appellant before the High Court of Gujarat [High Court] failed, as his appeal stood dismissed vide order dtd. 20/1/2026. This order of High Court is impugned before us.

(3.) Entering into the merits of the challenge is unnecessary, since it has been contended on behalf of the appellant that several judgments and articles cited by the second respondent in the Order-in-Original dtd. 8/10/2025 are generated using Artificial Intelligence [ AI].