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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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2017 (1) TMI 1472

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.... A.     What would be the responsibility of a carrier and when does his responsibility ceases, while carrying a FCL/FCL container under shipping terms? B.      Can a carrier be held liable for the negligence of the consignee's agent while destuffing the container on the basis of a different contract made between the consignee and their agents and in which the carrier was not involved? C.      Can a carrier be held liable for damages caused to the cargo in an FCL/FCL container which occurred during destuffing of the container after the container was already delivered to the consignee in good order and condition and the said destuffing was done by another party on be....

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.... also makes a mention that any transshipment on the part of the appellant/first defendant is not permissible. The appellant instead of discharging the cargo at Chennai Port, did the same at Mumbai Port. Thereafter, through the rails it was taken to the premises of defendant No. 2 for clearance and the plaintiff received the consignment in a damaged condition. Since the goods were found in a damaged condition and pursuant to the report of the Surveyor, the suit has been laid for damages. 3. Both the Courts below found that the appellant has acted contrary to the Bill of Lading. It is the appellant company, who engaged the service of the second defendant and thus, it is responsible. Reliance has been made on the evidence of DW1, who d....

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.... 1963 and the Indian Carriage of Goods by Sea Act, 1925, do not have any application. 6. Learned counsel for the second defendant would submit that they had duly complied with the decree amount. 7. A perusal of the Bill of Lading dated 19-8-1995 leaves no doubt that no transshipment is allowed. It is also not in dispute that the destination of the goods is Chennai Port Trust. Thus, for the reasons known, the appellant on its own volition, carried the goods to Mumbai Port, when the agreement no longer permits clearance by rails. The appellant/first defendant clearly admits that the discharge port is 'Chennai Port'. He has stated that as per Ex.A6-Bill of Lading, the goods are to be handed over to the plaintiff by the appellan....