Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether a petition for anticipatory bail was maintainable at the stage when notice had been issued under Section 108 of the Customs Act, 1962, and whether the petitioner was entitled to such relief.
Analysis: The petition was filed under Section 438 of the Code of Criminal Procedure, 1973 in relation to offences under Sections 132, 135 and 135-A of the Customs Act, 1962. Notice had already been issued under Section 108 of the Customs Act, 1962 and the petitioner had not appeared before the customs authorities. Relying on the governing principle that grant of anticipatory bail at the stage of a Section 108 notice would amount to a blanket bail, the Court held that the petition was not maintainable. The Court also noted the serious allegations of active involvement in the alleged customs evasion and the substantial loss claimed to the State exchequer.
Conclusion: The petition for anticipatory bail was not maintainable and the relief was declined.