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ADMINISTRATIVE COURTS NOT BOUND BY IRREVOCABLE AD-MINISTRATIVE APPEAL DECI-SIONS
In a 2004 judgment, the Taipei High Adminis-trative Court stated that the purpose of both Ar-ticle 95 of the Administrative Appeals Act, which states that after the decision of the appel-late agency in an administrative appeal has be-come irrevocable, it is binding on all related agencies with respect to the case concerned, and Article 96 of the Act, which states that after the original administrative decision is revoked, the original decision-making agency must render a new decision in keeping with the appeal decision, is to prevent repetition of proceedings in cases where there are differing opinions within ad-ministrative agencies over an administrative dispute. But an irrevocable administrative ap-peal decision is not binding on the administrative courts; that is to say, the "related agencies" that are bound under Article 95 by an irrevocable appeal decision do not include the administrative courts.
Therefore, the administrative court should still make a substantive review of whether the origi-nal decision and the appeal decision in a specific case were unlawful.