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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Rule 4 - Permission for the sale or disposal of the goods

        Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957

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        Prior concurrence for sale of duty-exempt imports required, with transfer-and-relinquishment rules and prescribed application process. Privileged persons granted customs duty exemption on imported or bonded goods must obtain the Central Board of Excise and Customs' prior concurrence before selling or disposing of such goods during a fixed retention period; relinquishment or transfer abroad triggers a requirement to seek the same concurrence and to effect sale or disposal within a limited period unless extended, while preserving the right to take the goods on departure. Applications must use the prescribed Appendix V form routed through the Protocol Division, and concurrence communications must be copied to the relevant Principal Commissioner or Commissioner and officers who received the exemption paperwork. Motor vehicles are excluded from this restriction.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          Prior concurrence for sale of duty-exempt imports required, with transfer-and-relinquishment rules and prescribed application process.

                          Privileged persons granted customs duty exemption on imported or bonded goods must obtain the Central Board of Excise and Customs' prior concurrence before selling or disposing of such goods during a fixed retention period; relinquishment or transfer abroad triggers a requirement to seek the same concurrence and to effect sale or disposal within a limited period unless extended, while preserving the right to take the goods on departure. Applications must use the prescribed Appendix V form routed through the Protocol Division, and concurrence communications must be copied to the relevant Principal Commissioner or Commissioner and officers who received the exemption paperwork. Motor vehicles are excluded from this restriction.





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