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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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Issues: Whether the vessel could be permitted to leave Indian waters when the State itself stated that its detention was no longer required, and whether the seizure and continued retention of the vessel could be sustained under the Code of Criminal Procedure.
Analysis: Section 102 of the Code authorises seizure only of property alleged or suspected to have been stolen or found in circumstances creating suspicion of an offence, or property having a direct nexus with the offence under investigation. On the facts, the vessel was not shown to be the object of the crime, and the State accepted that its continued detention was no longer necessary. The Court therefore held that the earlier direction restraining the vessel from sailing could not stand. At the same time, safeguards were imposed to secure the presence of the crew and the vessel when required, including undertakings by the master, the owner and the shipping agent, a bond by the owner, and acceptance of the assurance given by the Republic of Italy regarding the four marines.
Conclusion: The vessel was permitted to commence its voyage, subject to the stipulated undertakings, bond and assurances, and the investigation was held not to be an impediment to its departure.
Ratio Decidendi: Property can be retained under Section 102 only when it falls within the statutory categories connected with the offence under investigation, and once the detaining authority accepts that such retention is unnecessary, the restraint cannot continue, though suitable safeguards may be imposed to secure the investigation.