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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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2022 (2) TMI 802

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....owing the port charges as Rs. 13,01,456/-in place of Rs. 11,93,150/-. It appeared that the customs broker had violated Regulation 11 (g) of CBLR, 2013. As such an order prohibiting the customs broker was passed on 24.06.2015. Customs Broker submitted his written submissions dated 15.07.2015. Learned Commissioner having gone through the facts of the case has vide Order dated 10.12.2015 ordered for revocation of prohibition ordered vide order dated 24.06.2015. The department is in appeal against the same. 2.1 Learned Counsel for the appellant submits that in terms of paragraph 5.2 of CBEC Circular No. 9/2010-Customs, the Commissioner who permits the customs broker at a station other than the station where the licence is granted can only is....

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....dure for revoking licence or imposing penalty (1) The Commissioner of Customs shall issue a notice in writing to the Customs Broker within a period of ninety days from the date of receipt of an offence report, stating the grounds on which it is proposed to revoke the licence or impose penalty requiring the said Customs Broker to submit within thirty days to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defence and also to specify in the said statement whether the Customs Broker desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. (2) The Commissioner of Customs may, on receipt of the written statemen....

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..... (6) The Commissioner of Customs shall furnish to the Customs Broker a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, and shall require the Customs Broker to submit, within the specified period not being less than thirty days, any representation that he may wish to make against the said report. (7) The Commissioner of Customs shall, after considering the report of the inquiry and the representation thereon, if any, made by the Customs Broker, pass such orders as he deems fit either revoking the suspension of the license or revoking the licence of the Customs Broker or imposing penalty not exceeding the amount mentioned in regulation 22 within ninety days ....