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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 appellants' conviction could rest on the Section 67 statements despite the absence of reliable proof of the quantity of contraband, and whether the conviction and sentence called for interference.
Analysis: The statements recorded under Section 67 were treated as admissible, but the prosecution did not establish with reliable evidence the quantity of contraband allegedly dealt with by the appellants. The seized articles were not satisfactorily connected to the appellants, and the evidence did not prove that they were involved with commercial quantity. On that material, the conviction could not stand at the highest level alleged by the prosecution, and the limited evidence justified conviction only to the extent of dealing with narcotic drugs under Section 18(b). In view of the long period of custody already undergone, the sentence already served was found sufficient, and the fine was waived.
Conclusion: The conviction was sustained only to the limited extent of Section 18(b), the sentence was treated as sufficient by the period already undergone, and the fine was waived.