Just a moment...

Top
Help
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.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Provisional release ordered for imported consignments declared as body massagers; selective detention over obscenity inconsistent without uniform CBIC policy

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The HC ordered provisional release of the imported consignments declared as body massagers, finding that alleged misdeclaration as obscene sex toys cannot be selectively detained in the absence of a uniform CBIC policy and consistent administrative treatment; prior conflicting determinations preclude continued seizure. The court applied the community-standards approach to obscenity and noted that individual perceptions cannot dictate prohibition. The consignments shall be provisionally released to the petitioner upon execution of an appropriate bond and payment of applicable customs duty, to be effected within one week of compliance. Matter listed for reporting compliance on 9 December 2025.....