Just a moment...

Top
Help
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.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2021 (3) TMI 974

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rux of the present case is that on 11.09.2019, on the basis of secret information received, a team of NCB/DZU-I was constituted and reached DHL Express Ltd, Rama Road, Kirti Nagar, New Delhi and conducted search and seizure proceedings in the presence of independent witness with regard to a parcel bearing AWB No. 1427173425 and recovered 150 gms of Amphetamine as per field testing kit. The recovered substance was seized under the provisions of Narcotic Drugs and Psychotropic Substances Act, 1985. During the investigation, petitioner- Jitender Bhati was served with the notice under Section 67 of NDPS Act and his voluntary statement was recorded on 11.10.2019. Besides petitioner's statement, there is statement of co-accused Dhruv Kulbe in whi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....band belongs to co-accused Monye Alexander however at this stage, it cannot be inferred that present accused do not have the knowledge about the concealment of contraband at this stage. There are no reasonable grounds for believing that accused is not guilty of the offences with which he is charged and further that he is not likely to commit any offence while on bail. In present facts and circumstances, I don not find any ground to release the applicant/accused Jitender Bhati on bail. Hence the present application is dismissed." 5. The present petition has been filed by the petitioner on the ground that he is innocent and has been falsely implicated in this case. 6. At the hearing, learned counsel for petitioner assailed the impugned ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....een recovered in this case and there is an embargo of Section 37 NDPS Act and petitioner fails the test of both requirements stipulated under the aforesaid Section and, therefore, this petition deserves rejection. 8. Learned Standing Counsel submitted that the plea of presumption under Section 35 of NDPS Act cannot be taken into consideration at this stage and has to be tested at trial. He further submitted that since petitioner was actively involved in the commission of offence of trafficking of psychotropic substance and charge under Section 29 of NDPS Act has already been framed and that petitioner fails to fulfil the twin conditions prescribed under Section 37 of NDPS Act, petitioner does not deserve concession of bail. 9. I have ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n-bailable- (1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974) - (a) every offence punishable under this Act shall be cognizable; (b) no person accused of an offence punishable for 2[offences under section 19 or section 24 or section 27A and also for offences involving commercial quantity] shall be released on bail or on his own bond unless- (i) the Public Prosecutor has been given an opportunity to oppose the application for such release, and (ii) where the Public Prosecutor opposes the application, the court is satisfied that there are reasonable grounds for believing that he is not guilty of such offence and that he is not likely to commit any offence wh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....prosecution. Explanation--In this section "culpable mental state" includes intention, motive knowledge of a fact and belief in, or reason to believe, a fact. (2) For the purpose of this section, a fact is said to be proved only when the court believes it to exist beyond a reasonable doubt and not merely when its existence is established by a preponderance of probability. 16. In Noor Aga Vs. State of Punjab (2010) 3 SCC (Cri) 748, while dealing with a case under the NDPS Act, the Hon'ble Supreme Court has held as under:- "58. Sections 35 and 54 of the Act, no doubt, raise presumptions with regard to the culpable mental state on the part of the accused as also place the burden of proof in this behalf on the accused; but a....