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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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2019 (10) TMI 507

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....LAM AJITHKUMAR AND PP FOR CUSTOMS,COCHIN COMMISSIONERATE ORDER This is an application filed under Section 482 Cr.P.C. 2. On 19.04.2019, the petitioner herein, who was employed in Malaysia, reached Cochin Airport by Flight No.AK 39. He was intercepted by the customs authorities. On conducting search of his person, the customs officers found that he had concealed three gold chains inside th....

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....e application. 4. The petitioner has now approached this Court by filing this application under Section 482 Cr.P.C. The relief prayed for in this application reads as follows: "For these and other grounds that may be urged at the time of hearing, it is most humbly prayed that this Honourable Court may be pleased to direct the respondent to release the gold chains seized from the petiti....

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.... the permissible quantity. It is also stated that he was wearing one chain on his neck and that he had kept the other two chains inside the pocket of his trouser. However, Annexure-D(1) seizure report shows that the petitioner had concealed the gold chains inside the underwear worn by him and that he had not declared the goods. Annexure-D(1) seizure report bears the signature of the passenger (the....

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....d to the owner, adjudicating authority can do so only under the provisions of Section 125 of the Act which prescribes imposition of fine in lieu of confiscation. 10. In this application filed under Section 482 Cr.P.C, this Court cannot adjudicate disputed questions of facts as to whether the petitioner had concealed the gold chains in the underwear worn by him or that he had kept them inside th....