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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 refusal to permit cross-examination of witnesses whose statements were relied upon in a customs inquiry violated principles of natural justice and vitiated the confiscation order.
Analysis: The order of confiscation was founded in part on statements of several witnesses recorded ex parte. The affected party repeatedly sought an opportunity to cross-examine them, but the request was refused. In a quasi-judicial customs inquiry, denial of cross-examination of witnesses whose statements are relied upon, when those statements materially support the decision, constitutes a breach of natural justice.
Conclusion: The refusal to afford cross-examination was invalid, and the confiscation order could not stand.