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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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2015 (10) TMI 2127

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....LANT : ADVS.SRI.JOY THATTIL ITTOOP, SRI.A.G.ADITYA SHENOY FOR THE RESPONDENT : SRI.THOMAS MATHEW NELLIMOOTTIL, SC, JUDGEMENT The short question that arises in this case is whether the authorities under the Customs have power to detain passport of a person against whom proceedings are initiated under the Customs Act, 1962.  2. The petitioner was bailed out by the customs authority ....

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....the judgment of the Madras High Court of Madhurai Bench in Kaja Mohaideen v. The Senior Intelligence Officer [2013 MLJ (CRL) 720] submits that passport cannot be detained by the Customs Authority. However, the above judgment refers to the power of the  Passport Authorities in impounding the passport. No doubt, I am of the view that the Passports Act, 1967 is a self contained Act and Customs A....

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....roper action to be taken is under S.110(3) of the Customs Act and not under S.14 of the Passports Act. Thus, it is clear in view of the above judgment that the Customs Authorities have power to detain the passport if it is relevant for any enquiry or proceedings under the Customs Act. However, as seen from Ext.P3, no reason has been assigned why the passport is required or the purpose of the proce....