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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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2016 (6) TMI 1068

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....ase of import of metallic waste and scrap, the importer has to furnish a pre0-shipment inspection certificate from any of the inspection and certification agencies listed in Appendix-5 of Hand Book of Procedures. The consignment was accompanied by a Pre-shipment Inspection Certificate(PSIC) issued by Asia Globe Trade Ltd Hong Kong which is an agency authorized for whole of USA, Canada, South Africa, Australia, UK, Malaysia, UAE, Mozambique Kuwait, Singapore and European Union. It appeared that M/s Asia Globe Trade Ltd was not authorized to issue pre-shipment inspection certificate with regard to Norway. According to the Public Notice No.38(RE.2012) 2009-2014 dated 18-12-2012 issued by DGFT no inspection agency is specified for goods origina....

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....shipment Inspection was conducted by the department through recognized agency and no objectionable items were found. That the appellant had complied with the condition and that the confiscation is not legal and proper. He contended that the agency viz M/s Asia Globe Trade Ltd was an agency listed for almost all the countries including European union. The only defect is that Norway is not listed among the countries mentioned. He placed on record the judgments laid in Commissioner Vs Moolchand Steels(P)Ltd. 2008(224) ELT 57(Gug), Commissioner of Custom Vs Senor Metals(P)Ltd 2009(236) ELT 447(Guj). NGA Steels(P)Ltd. Vs C C Chenai 2010(262) ELT 578(Trti.Chennai), Shri Shakti Iron and Steel Re-rolling mills Vs C C Kandla 2014(304) ELT 279(Tri-Ah....

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.... imported from Norway. I cannot agree with this argument put forward by the department. Merely because Norway is not listed in the Public Notice, it cannot be said that there is complete restriction for import of goods from Norway. As per the policy Circular No.19/2004-09, dated 18-02-2005 of DGFT, it is clarified that on furnishing a declaration, the agency authorized for inspection can have its branch offices included and listed in the Handbooks of Procedures. It needs to be repeated that Asian Globe Trade Ltd. is an agency authorized for almost all countries. Further, post-shipment Inspection was conducted and no objectionable items were found in the imported goods. Again as per the contract between the parties, the PSIC was to be furnis....