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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 applicants were entitled to anticipatory bail in a customs investigation when they had been summoned and their statements were recorded, but no complaint had yet been filed.
Analysis: The investigation was still in progress and the applicants had not yet been made accused. A person against whom enquiries are commenced under the Customs Act does not acquire the character of an accused merely because summons were issued under Section 108 and statements were recorded. The power of arrest under Section 104 is statutory, and the circumstances relied on did not by themselves justify anticipatory bail.
Conclusion: The applicants were not entitled to anticipatory bail and the request was premature.