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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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        Case ID :
        Customs, DGFT & SEZ

        ₹ 98 crore heroin seized at IGI Airport by Custom officials

        April 16, 2021

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        Two Zambian Passengers who arrived at T-3, Indira Gandhi International (IGI) Airport, New Delhi, from O.R Tambo International Airport, Johannesburg, via Doha by Qatar Airways Flight Nos. QR 1366 dated 14.04.2021 and QR 578 dated 14.04.2021 on 15.04.2021 were intercepted by the Customs Officers of this Airport after they crossed Green Channel and were approaching Exit Gate.

        On the basis of profiling of sensitive routes and origins, they were asked whether they were carrying any contraband goods, to which they replied in negative. To verify their statements they were subjected to Door Frame Metal Detector (DFMD) examination in which nothing objectionable was noticed. Their baggages were scanned through the X-ray Baggage Inspection Machine in which some suspicious/objectionable images were noticed. On detailed examination of their baggages before two independent witnesses, 7 kg each, totally weighing 14 kg of white colour powder/granules, were recovered, which were concealed in specially cavities of their checked-in baggages. Representative samples of the recovered substance was subjected to Modified Drug Detection Kit which prima facie confirmed the recovered substances to be Heroin. The value of the recovered substances, suspected to be Heroin was estimated to be ₹ 98 crore.  During interrogation they accepted their guilt.

        Drug seizure at airport after profiling and X ray inspection uncovered concealed heroin in checked baggage, with presumptive testing confirming the substance. Two arriving passengers were profiled and, after non-alert DFMD checks, their checked baggage produced suspicious X-ray images; detailed examination before independent witnesses revealed specially constructed cavities containing a total of 14 kg of white powder/granules provisionally identified as heroin by a Modified Drug Detection Kit, with representative samples tested and the passengers admitting involvement.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Drug seizure at airport after profiling and X ray inspection uncovered concealed heroin in checked baggage, with presumptive testing confirming the substance.

                                Two arriving passengers were profiled and, after non-alert DFMD checks, their checked baggage produced suspicious X-ray images; detailed examination before independent witnesses revealed specially constructed cavities containing a total of 14 kg of white powder/granules provisionally identified as heroin by a Modified Drug Detection Kit, with representative samples tested and the passengers admitting involvement.





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                                ActsIncome Tax
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