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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 anticipatory bail should be granted to a person apprehending arrest in a customs smuggling investigation, and whether the alleged offence was bailable so as to affect the maintainability of the application.
Analysis: The applicant sought pre-arrest protection on the basis that he had been summoned and examined under Section 108 of the Customs Act, and that the alleged liability, if any, would be under Section 135(1)(b) of the Customs Act. The Court noted that the power of Customs Officers to summon, record statements, and arrest is statutory, and that statements under Section 108 are distinct from police statements. The Court also noted the argument that offences under Section 135(1)(b), in view of Section 104(6) and Section 104(7) of the Customs Act, were bailable. On that footing, the application under Section 438 of the Code of Criminal Procedure, 1973 was held to be not sustainable; otherwise, the settled precedent against interference with the statutory customs process governed the matter.
Conclusion: Anticipatory bail was declined and the application was rejected.