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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 import restriction on peas was operative on the date of shipment and whether the petitioner was entitled to clearance of the goods without a special import licence.
Analysis: The import policy of peas was amended under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy, 2015-2020. The policy change made peas restricted, and the later notification withdrawing the extension of restriction did not wipe out the earlier restriction already in force. The policy framework, particularly paragraph 1.05(b) of the Foreign Trade Policy, 2015-2020, required the importability of goods to be tested with reference to the policy prevailing on the date of import or shipment. The notification dated 30 August 2018 restored the restriction, and the shipment dated 28 August 2018 fell within a period when restriction was still operative.
Conclusion: The petitioner was not entitled to clearance of the consignment as freely importable, and the challenge to the impugned notifications failed.
Final Conclusion: The Court upheld the import restriction and declined interference with the customs and DGFT action, resulting in dismissal of the writ petition.
Ratio Decidendi: A later withdrawal of an extension notification does not erase an earlier subsisting import restriction, and the legality of import is governed by the policy in force on the date of import or shipment.