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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 (11) TMI 298

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....Hariom Miglani, Sr. Law Officer, Dr Brijesh Tripathi, Deputy Director (Chemistry), Dr S.K. Jain, Consultant (Toxicology) and Dr Mahesh Chandra, Asst. Director for R-3. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM No.46513/2022 in W.P.(C) 1987/2022 CM No.46510/2022 in W.P.(C) 1988/2022 1. These are the applications moved on behalf of the petitioners to bring on record the extract of the bill of entry bearing no.7112572 dated 17.01.2022. 2. According to the counsel for the applicants/petitioners, the extract of the bill of entry has been obtained from the ICEGATE website. 3. Issue notice. 3.1. Mr Aditya Singla accepts notice on behalf of respondent nos.1, 2 and 4, while Mr Kirtiman S....

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....t"] read with paragraphs 1.3 and 2.1 of the Foreign Trade Policy, 20092014. The relevant portion of this notification reads as follows: "S.O.(E): In exercise of powers conferred by Section 3 of FT (D&R) Act, 1992, read with paragraph 1.3 and 2.1 of the Foreign Trade Policy, 2009-2014, the Central Government hereby inserts the following Policy condition as Policy Condition no. 3 under Chapter 38 of ITC (HS), 2012 - Schedule - 1 (Import Policy): 3. Under Section [9] of the Insecticides Act, 1968 all chemicals intended to be used as insecticides, rodenticides, fungicides, herbicides etc. [referred to as 'insecticides' under the Act] require mandatory registration for import. In cases, where the 'insecticide' is imported for n....

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....icable to the petitioners, requires them to furnish the following information: "Application for grant of permission for import of Insecticides for Non-Insecticidal Use. 1. Name of the applicant along with complete address         2. Address of premises, where the imported insecticide shall be stocked/used.         3. Name of the insecticide proposed to be imported along with the minimum purity.         4. Source of import with complete address         5. (i) Name of the Item being manufactured using the imported insecticide. (ii) Licensed Capacity of item proposed to be man....

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.... both: (b) If for export, name & address of foreign buyer to whom the finished product is to be exported, enclosing a copy of the advance license, if applicable:         12. In case the variation in the quantity recommended for import (S.No.9) and average consumption during last three years (S.No.8, Annexure-III) is more than 10%, detailed technical justification of the Nodal Ministry/Department/State Department of Industry for recommending higher quantity:         13. Details of purchase & consumption         Year (Financial) Quantity of the Insecticide (in MT)           Imported ....

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....sider the same and issue the import permit to the petitioners. 12.2. Needless to state, the import permit will be issued at the earliest if the information furnished is found to be genuine. 13. We may also indicate that once the import permit is issued in favour of the petitioners, respondent nos.1 and 2, in effect, the customs authorities, will act on the same as per law. 14. We may also indicate that the product that the petitioners have imported goes by the name "ethephon", which, even according to the petitioners, is also referred to as "ethrel". To be noted, the chemical and scientific name of ethephon is "2-chloroethylphosphonic acid". "Ethrel" finds mention in the schedule appended to the 1968 Act. 14.1. Thus, having rega....

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.... of a 10-fold safety factor. It was concluded that it is unlikely to pose a carcinogenic risk to humans from the diet. 5. The Guidance note on Artificial ripening mentions the use of Ethephon as one of the sources for generation of ethylene, a natural plant hormone used for ripening of fruits and the specified composition is found to generate ethylene up to a maximum concentration of 100 ppm. Further, the Guidance note mentions that the ethylene source should not come in contact of fruit at any point in time. Scientific Panel reiterates that the Guidance note from FSSAI is very comprehensive and straight-forward and the information given in it, needs to be understood and followed in the perspective, as it is intended to be conveyed....