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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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2021 (9) TMI 1045

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.... (IEC No. 0516522973) was booked for export through Custom by one co-accused Rohit Kumar which was handed over to accused Rohit Kumar by the present petitioner/accused. There were total 21 boxes in the consignment under the said shipping bills wherein it was declared that the consignment was containing readymade garments, bed-sheets. ceramic knobs and artificial anklets. 3. On examination of all 21 corrugated boxes, 1810 strips comprising of 70 tablets of each i.e. 1,26,700 tablets of psychotropic substances "Alprazolam" was found concealed in box no. 11 in commercial quantity (listed at S.No. 178 in the schedule of NDPS Act, 1985). 4. I have heard the Ld. counsel for the parties and perused the records of this case. 5. It is submi....

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....at the charge framed against the petitioner on 12.03.2020 has not been challenged either by the petitioner or the co-accused and the punishment prescribed for the commission of the offence is 20 years and not less than 10 years and fine of not less than Rs. 1 Lakh. 8. In the present case, 21 corrugated boxes, 1810 strips comprising of 70 tablets of each i.e. 1,26,700 tablets of psychotropic substances "Alprazolam" was found concealed in box No. 11 in commercial quantity which is listed at S.No. 178 in the schedule of NDPS Act. 1985. It is also pertinent to note that the recovered substance falls under the commercial quantity and embargo of Section 37 of the NDPS Act is applicable. 9. The scheme of Section 37 reveals that the exercise ....

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....as no force in it. The perusal of the order of the co-accused shows that the Ld. ASJ while granting bail to co-accused Rohit Kumar has completely overlooked the underlying object of Section 37 that in addition to the limitation provided under the Cr.P.C. or any other law for the time being in force, regulating the grant of bail, its liberal approach in the matter of bail under the NDPS Act is uncalled for. 12. As far as the contention of the Ld. counsel for the petitioner that no steps has been taken by the Customs (respondent) to challenge the grant of bail to the co-accused, Ld. counsel for the Customs (respondent) has relied upon the judgment of Apex Court titled as State of Kerala Vs. Rajesh, Crl. Appeal No. 154-157 of 2020 dated 24.....