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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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Import of gifts and other goods for personal use through Courier -regarding

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....Commissioners of Customs/Customs (Preventive) All Pr. Chief Commissioners /Chief Commissioners of Customs and Central Excise All Pr. Commissioners/Commissioners of Customs/Customs (Preventive) Madam/Sir, Subject: Import of gifts and other goods for personal use through Courier -regarding Kind attention is drawn to Notification No. 50/2017-Customs dated 30.06.2017 wherein under Sl. No. 608, a ....

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....bove ₹ 2000/-. It has been further mentioned that there is no uniformity of practice in the field formations on this issue as different airports are following different practices. 3. Board has examined the issue in detail. It is observed that: a) ITC(HS) and First Schedule of the Customs Tariff Act are generally harmonized. However, due to recent changes in the First Schedule of the Custom....

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....d at c) above and keeping in mind the Note 4 of Chapter 98 of the ITC (HS), the policy restrictions against heading 9804 in ITC (HS) therefore become otiose as far as imports through courier are concerned. In other words, import policy for imports through courier have to be examined in conjunction with the policy conditions prescribed against individual headings where the said goods are likely to ....

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