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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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1994 (5) TMI 37

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....;                       [Order]. - These are six review proposals sent by Collector of Customs, Delhi for review of impugned orders-in-appeal passed by Collector of Customs (Appeals), New Delhi. The facts and circumstances of the case are similar and are, therefore, being disposed of to....

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....ses, the impugned items were absolutely confiscated at the original stage. At appeal stage, the impugned items were allowed to be redeemed for home consumption on payment of redemption fine to the extent indicated above, as they were otherwise entitled to import the impugned items. 3. The applicant Collector has challenged the impugned orders-in-appeal on the grounds that the impugned items wer....

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....ition, requirement of declaration under the Customs Act, and dutiability on import of gold by NRIs and other Indians entitled to bring in gold upto 5 Kgs. Nay, Government (Board) instructions were even before the revisionary authority, having been pleaded by the applicant Collector. The decision of the revisionary authority in that case has not so far been challanged or stayed. Therefore, so far a....

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.... Kumar ibid as needless to say we must reduce avoidable litigation, and possible inconvenience to passengers who get such reliefs from appellate authority. 7. In the case of Shri Sanjeev Kumar at Sr. No. 3, and Sr. No. 5, the passen- gers have also filed revision applications against the same impugned orders-in-appeal registered at F. No. 375/91/94 and 375/32/94 respectively, pleading for setti....