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AI Drafter

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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Import of Restricted Items can be allow without Restricted Licence

MANISH PARMAR

Dear experts,

We need help on below mentioned issue for import.

Import of Restricted Items can be allow without Restricted Licence under Advance Authorisation scheme (DEEC)

please suggest and kindly share with us reference

Manish Parmar

Import of restricted items permitted under Advance Authorisation/DFIA, enabling import without a separate restricted licence. Where goods are classed as restricted, importation may be effected under the Advance Authorisation/DFIA route (including DEEC scheme) without obtaining a separate restricted import licence, the Advance Authorisation/DFIA mechanism permitting import against authorised export obligations under the applicable Foreign Trade Policy framework and its extensions. (AI Summary)
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YAGAY andSUN on May 5, 2020

As per the DGFT Notification and import policy, there are three type of policy on import of goods; Free, Restricted and Prohibited.

If goods falls under the category of restricted then under para 4.18 (iv) of FTP 2015-2020 as extended till 313-2021, the Import of restricted items shall be allowed under Advance Authorisation/ DFIA.

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