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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 impugned Port Trust circulars restricting destuffing to two consignments at a time had no legal force for want of publication, and whether the petitioner was entitled to remission of demurrage charges on that basis.
Analysis: The circulars were treated as internal policy instructions issued to avoid congestion at the docks and not as statutory notifications requiring publication under Section 132 of the Major Port Trusts Act, 1963. The petitioner did not establish that the policy was illegal, irrational, or procedurally improper. The record also showed that the request for destuffing was made substantially after the consignments had been received, and the limited one-time remission arrangement relied upon by the petitioner did not apply to the petitioner's consignments.
Conclusion: The challenge to the circulars failed and the claim for remission of demurrage charges was rejected.