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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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2018 (8) TMI 1306

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....hat certain sensitive materials were brought into India without following due process of law, thereby causing heavy loss of revenue and also compromising on national security and safety. The specific allegation of the petitioners is that in the year 2009 "Aero India 2009" Exhibition (or what is popularly known as "Aero Show") was held at Bengaluru and some of the companies engaged in the business of running supply chain and logistical supports imported Fighter Aircraft F-16 and its ground support handling equipments to show-case the Fighter Aircraft in the exhibition and while doing so, the imported goods and materials were not subjected to customs duty. The petitioners allege that the action of those companies amounted to smuggling acti....

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....ion arose in the year 2009, complaint was lodged in July 2012, three years after the goods were imported and these petitions are filed in the month June, 2017. These petitions are liable to be dismissed on the ground of delay and laches. ii). As per Customs Notification No.3/89, dated 09.01.1989, Customs duty is exempted for goods imported for display in exhibition sponsored by the Government of India, held in public interest and open to general public, subject to8 certain conditions that are listed in the said Notification and the imported goods are re-exported in full, within six months. iii). The investigating Officer concluded the investigation on the basis of records/data collected in respect of the case. iv). The goods were i....

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....hese petitions and grounds urged leave nothing to doubt that the petitioners are out to harass the rival companies and are attempting to secure the orders/directions against them on the specious grounds of the loss to exchequer. The cause of action in this matter arose in the year 2009 and the petitioners, after lapse of three years made a complaint to the concerned authority and then, approached this court invoking its extraordinary jurisdiction only in the month of June, 2017. The casual explanation offered is that though the complaint was lodged in the year 2012, the investigation was tardy and the petitioners were pursuing the matter before the investigating officer. It remains well-settled that delay or laches is one of the factors ....

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.... be extremely careful to see that behind the beautiful veil of public interest an ugly private malice, vested interest and/or publicity- seeking is not lurking. It is to be used as an effective weapon in the armory of law for delivering social justice to citizens. The attractive brand name of public interest litigation should not be used for suspicious products of mischief. It should be aimed at redressal of genuine public wrong or public inquiry and not publicity- oriented or founded on personal vendetta. As indicated above, court must be careful to see that a body of persons or a member of the public, who approaches the court is acting bona fide and not for personal gain or private motive or political motivation or other oblique considera....

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....l function and trespass into areas which are reserved to the executive and the legislature by the Constitution. It is a fascinating exercise for the court to deal with public interest litigation because it is new jurisprudence which the court is evolving, a jurisprudence which demands judicial statesmanship and high creative ability. The frontiers of public law are expanding far and wide and new concepts and doctrine which will change the complexion of the law and which were so far embedded in the womb of the future, are beginning to be born." In the present case, the oblique motive and relentless efforts of the petitioners, directed against their business rivals, is more than obvious. Not being satisfied with an earlier attempt, the tir....