Just a moment...

Top
Help
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.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

1990 (4) TMI 138

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....led a shipping bill through their clearing and forwarding agents M/s. Fracht Forwarders for export of costos roots. They were asked to file a no objection certificate from the Drug Controller as well as the Wildlife department for export of roots, as only the plants cultivated in private lands could be exported as per Import and Export Policy 1988-91. 3. The exporters produced no objection certificate from the Assistant Drug Controller. They have also produced subsequently the Legal Procurement Certificate (LPC) and the convention on the International Trade in endangered species of flora and fauna issued in the name of Himalayan Traders. 4. It was their submission that the appellants are the merchant exporters and had procured these f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stated the facts correctly inasmuch as the aforesaid letter of Himalayan Traders and the aforesaid certificate No. 4/CC had been produced before the authorities. However the department's contention was that the certificate was in the name of Himalayan Traders and not in the name of the appellants and was therefore not acceptable. In the circumstances, the Addl. Collector has held the exporters guilty of an attempt to export illegally thereby attracting Section 113(d) and imposed the redemption fine and he had also imposed a personal penalty on the .......... 7. We find that the contentions of the learned counsel have a strong force. 8. Admittedly a legal procurement certificate No. 4 under the Convention of the International Trade ....