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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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2024 (10) TMI 1077

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.... Sr. SC, for the Respondent. ORDER The petitioner challenges an Order-in-Original dated 5-1-2024 insofar as the penalty of Rs. 5,00,000/- was imposed thereunder on the petitioner. 2. The petitioner states that he referred the importer of certain goods to a customs handling agent, and that his role was limited to making such reference. In such circumstances, the petitioner received a ....

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.... Customs Act, 1962 (the Customs Act), Learned Counsel pointed out that the maximum penalty leviable under section 117 is a sum of Rs. 4,00,000/-. By referring to the impugned order, he points out that a penalty of Rs. 5,00,000/- was imposed on the petitioner under Section 117. 4. In response to these submissions, Mr.Rajendra Raghavan, Learned Senior Standing Counsel, submits that the petit....