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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Extended Limitation Period Requires Collusion or Misstatement for Customs Duty Non-payment, Tribunal Rules.

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....Extended Period of limitation u/s 28 - Demand duty - confiscation - penalty - ab initio cancellation of the scrip - Forged Shipping Bills - The CESTAT held that the extended period of limitation under section 28 of the Customs Act could only be invoked if the non-payment or short payment of duty is on account of ‘collusion, wilful misstatement or suppression of facts’ by the importer, which were not present in this case. As a result, the demand for Customs duty, confiscation of goods, and penalties imposed on the appellant were set aside.....

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Extended Limitation Period Requires Collusion or Misstatement for Customs Duty Non-payment, Tribunal Rules.