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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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2001 (9) TMI 371

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....s to aircraft proceeding from Mumbai to other destinations on international flights. This activity involves traffic in both men and materials between the flight kitchen which is located at the premises of the appellant and the aircraft parked at the airport. Meals and other provisions and equipment are loaded on board the aircraft before take-off; after arrival goods such as discarded items, unconsumed meals, garbage etc. are removed from the aircraft and brought to the flight kitchen. The appellant had an agreement with Cathay Pacific Airlines for this purpose. We are concerned in this appeal with the flight of this airline which arrived at Mumbai on 13-4-1992 from Hong Kong. As is usual, a high-lift truck capable of being raised to the le....

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....the conveyance is shown, confiscation cannot be ordered. That is the reason that has been cited in each of the decisions for setting aside the confiscation. 5. Sub-section (2) of Section 115 of the Customs Act reads as under : "(2) Any conveyance or animal used as a means of transport in the smuggling of any goods or in the carriage of any smuggled goods shall be liable to confiscation, unless the owner of the conveyance or animal proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance or animal. Provided that where any such conveyance is used for the carriage of goods or passengers for hire, the owner of any conveyance shall be given an....

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.... the Additional Collector in fact says that the officers acting on an information, boarded the aircraft on its arrival and searched it. It is therefore reasonable to say that the garbage in question was transferred from the aircraft to the truck while the search of the aircraft was going on. In fact the Additional Commissioner says "during the course of search" officers noticed that garbage was removed and shifted to the high-lift truck, therefore proceeded to the high-lift truck. The Counsel for the appellant has explained that in the normal course, this operation relating to the removal of goods from the aircraft and away from the garbage continued. He says that the procedure was to sort out the goods which were received in the flight kit....