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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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Delay in Filing IGMS and Console General Manifests Adjudication of Offences

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....s of section 30 of the Customs Act, 1962 read with Notification 111/2003-Cus (NT) and CBEC Circular No. 110/2003 dt 22-12-2003, Import General Manifests and Console General Manifests are to be filed two hours before the expected arrival of any aircraft with some relaxation in time for short haul flights. If there is any delay the person responsible for the delay is liable to pay penalty up to &#83....

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....adjudication due to the time that would have passed. 3. Considering the factors as mentioned above it is decided that with effect from 1st June, 2010, in cases where the competent officer is of the view that imposing penalty is not warranted in the facts and circumstances of the case, he will allow delayed filing of IGM by authentication in the EDI system. No order will be issued in such cases. W....

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