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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 person examined under Section 108 of the Customs Act can be directed to answer questions in direct terms without taking recourse to a plea of failure of memory or evasive replies.
Analysis: The obligation under Section 108 is to answer the questions put by the officer, and any claimed lapse of memory may be recorded by the officer conducting the interrogation. The officer may then draw such consequences and inferences as are available in law. However, the person being questioned cannot be compelled to refresh memory and answer only in affirmative or negative terms, since the manner of response must be faithfully recorded as given, with observations about demeanour also capable of being recorded by the officer.
Conclusion: The direction requiring direct and non-evasive answers was not sustainable, while the requirement to appear and cooperate with interrogation remained undisturbed.