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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 a petition under Section 482 of the Code of Criminal Procedure, 1973 could be entertained to challenge confiscation of gold chains by customs authorities and to obtain release of the goods, when the dispute involved contested questions of fact and an appellate remedy was available under the Customs Act, 1962.
Analysis: The petition required determination of factual disputes as to whether the petitioner had concealed the gold chains and whether he had declared them, which could not be adjudicated in proceedings under Section 482 of the Code of Criminal Procedure, 1973. The customs order of confiscation was made under the scheme of Sections 111 and 112 of the Customs Act, 1962, and once confiscation is ordered, Section 126(1) provides that the goods vest in the Central Government. Any restoration of confiscated goods must be considered within the framework of Section 125 of the Customs Act, 1962. The statute also provides an appellate remedy under Section 128(1) of the Customs Act, 1962 against the decision of a customs officer below the rank specified therein.
Conclusion: The petition under Section 482 of the Code of Criminal Procedure, 1973 was not maintainable for the relief sought, and the petitioner was relegated to the statutory appellate remedy under the Customs Act, 1962.
Ratio Decidendi: Where a statutory appeal is available under the Customs Act, 1962, disputed questions of fact relating to confiscation cannot be examined in inherent jurisdiction under Section 482 of the Code of Criminal Procedure, 1973.