Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
The Directorate of Revenue Intelligence has caught a stockpile of iPhones being smuggled into the country.
After developing precise intelligence, officers of Directorate of Revenue Intelligence (DRI) inspected two consignments on 26.11.2021. These consignments had arrived from Hong Kong, at Air Cargo Complex (ACC), Chhatrapati Shivaji International Airport, Mumbai. In the import documents, the goods were declared as “memory cards”. Physical examination, however, revealed that the consignments actually contained the following items–
Description | Quantity |
iPhone 13 Pro | 2,245 |
iPhone 13 Pro Max | 1,401 |
Google Pixel 6 pro | 12 |
Apple Smart Watch | 1 |

Thus, a total of 3,646 (three thousand six hundred and forty-six) iPhone-13 mobile phones were found in the intercepted consignments. The above mentioned mobile phones and apple smart watch, not having been declared, were seized under the Customs Act, 1962. The total value of the seized goods is around ₹ 42.86 crore, while the declared value of the goods was only ₹ 80 lakh.
iPhone 13 models went for sale in India from September 2021 onwards, with a base price of ₹ 70,000/-, and some of the higher-end models costing up to ₹ 1,80,000/-. Import of mobile phones into India attracts effective Customs Duty of around 44%.
The detection of attempted smuggling of these high-end phones of latest models in such large numbers shows how quickly the smugglers establish their smuggling networks for the latest products, like iPhone 13. This detection has helped unearth a serious import fraud, reinforcing DRI’s ability to detect and combat unique and sophisticated methods of smuggling, having substantial revenue implications. As the guardians of the nation’s economic frontiers, DRI remains steadfast to combat smuggling.
Misdeclaration and seizure of high-end mobile phones uncovered, exposing import fraud and significant customs revenue implications. Officers of the Directorate of Revenue Intelligence intercepted two air cargo consignments declared as 'memory cards' and, upon physical examination at the Air Cargo Complex, discovered 3,646 high-end mobile phones and one smart watch; the undeclared goods were seized under seizure and forfeiture provisions of the Customs Act following developed intelligence and cargo inspection.Press 'Enter' after typing page number.