Articles

Customs, DGFT and Section 28AAA: A clarification that creates confusion

The article discusses recent CBIC Instruction No. 17/2026-Cus., which permits Customs adjudication under Section 28AAA in certain circumstances without prior DGFT invalidation of licences or scrips.

Rohan Muralidharan+104 Nov 2026

Customs All Industries

Judicial clarity on interest deferment under MOOWR: A review of Rajasthan HC decision in Commissioner v. Acme Aklera Power Technology

The article examines the Rajasthan High Court’s recent decision on interest demands for unused goods imported under MOOWR and cleared ‘as such’. It explains that Section 61(2) of the Customs Act, 1962 applies only to goods under Section 61(1)(c), not qualifying manufacturing goods under clauses (a) and (b).

Ratan Jain+104 Nov 2026

Securities Law All Industries

Manager’s/Sponsor’s obligation to maintain minimum continuing interest – Obstacles to compliance with SEBI’s requirements

In the months of July, August and October, SEBI passed a few settlement orders with respect to alleged violations of SEBI regulations relating to the obligation of the Manager or the Sponsor of the AIF. The article reviews one of such settlement orders passed by SEBI and discusses the various obstacles faced by AIFs and their Managers and Sponsors in complying with SEBI’s regulations for a minimum commitment by the Sponsor or the Manager of an AIF.

Vinod Joseph+330 Oct 2026

General Corporate All Industries

IFSCA imposes certification requirements to enhance cyber security

The article discusses the IFSCA circular which was issued on 27 October 2026 to impose certification requirements to strengthen cyber security framework. These guidelines require boards and senior management to have adequate cyber risk knowledge and mandated regular employee training.

Vinod Joseph+230 Oct 2026

General Corporate Financial Services

SEZ Rules amended to ease regulatory burden for funds in GIFT-IFSC

The article discusses the Special Economic Zones (Fourth Amendment) Rules, 2026 which has been notified by Ministry of Commerce and Industry to ease regulatory burden of funds. The changes made by the Amendment Rules are relevant for funds and Fund Management Entities (‘FME’) established in an International Financial Services Centre (‘IFSC’).

Vinod Joseph+127 Oct 2026

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Intellectual Property Healthcare & Pharma+4
The hidden complexity of biodiversity compliance
The article discusses unsettled issues related to biodiversity compliances, which introduces unnecessary complexity and discourages research, ultimately disincentivizing Applicants from seeking patent protection in India.
Malathi Lakshmikumaran+121 Nov 2025
Direct Tax All Industries
Non-disclosure of foreign assets in the ITR: Ownership
The article discusses issues relating to ownership, valuation, and penalty thresholds for non-disclosure of foreign assets in the income tax returns, under Sections 42 and 43 of the Black Money Act.
Avar Lamba+320 Nov 2025
Data Protection & TMT IT & ITES
Draft Telecom Cybersecurity Rules 2025: Hits
The article discusses the recently notified Telecommunications (Telecom Cyber Security) Amendment Rules, 2025 by the Department of Telecommunications (‘DoT’) in October 2025. These Amendments introduce sweeping obligations for businesses that rely on telecom identifiers, new mechanisms for mobile number verification, and stricter International Mobile Equipment Identity (‘IMEI’) oversight.
Data Protection and TMT Team 18 Nov 2025
General Corporate All Industries+1
W&I Insurance: Rise of synthetic W&Is
The article discusses the Warranty and Indemnity (W&I) insurance, which protects buyers or sellers from financial losses due to warranty breaches in M&A deals. It analyses synthetic W&I insurance, a newer option for distressed deals, where warranties are negotiated between the policyholder and insurer, unlike a traditional W&I policy which relies on warranties negotiated between the buyer and the seller.
Shipra Verma+118 Nov 2025
Data Protection & TMT IT & ITES
Digital Personal Data Protection Rules
The article discusses the recently notified Digital Personal Data Protection Rules, 2025 which have set clear timelines for enforcement of DPDP Act, 2023 and Rules. While the DPDP Rules do not, in large part, deviate from the MEITY’s draft rules released in January (‘Draft Rules’), the author outlined the key changes under these Rules, as well as the way ahead for the law.
Sameer Avasarala17 Nov 2025
Data Protection & TMT IT & ITES
Digital Personal Data Protection Rules, 2025: Incremental tweaks and the way ahead
On 13 November, the Ministry of Electronics and Information Technology (‘MEITY’) notified the Digital Personal Data Protection Rules, 2025 (‘DPDP Rules’) and set out clear timelines for enforcement of the Digital Personal Data Protection Act, 2023 (‘DPDPA’) and the DPDP Rules. While the DPDP Rules do not, in large part, deviate from the MEITY’s draft rules released in January (‘Draft Rules’), we have outlined the key changes under these Rules, as well as the way ahead for the law.
Sameer Avasarala16 Nov 2025
International Trade and WTO All Industries
Navigating the US Tariffs through the first sale principle
This article discusses the legal foundation of the first sale principle, its practical application, and its potential role as a compliance-based tool for managing tariff exposure in a changing trade policy environment.
Gopakrushna Das+110 Nov 2025
Data Protection & TMT IT & ITES
Draft intermediary amendments: Bugle call for AI governance in India?
The Ministry of Electronics and Information Technology’s release of the Draft Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2025 is another spoke in the wheel of regulating internet aspects through the ‘intermediary’ route under the Information Technology Act, 2000.
Prashant Phillips+203 Nov 2025
BIS All Industries
Understanding the relationship between HS Codes and QCOs
In a globalised economy, standardization and regulation play a pivotal role in ensuring product safety, fair trade, and compliance with trade practices.
Anjali Hirawat+129 Oct 2025
Direct Tax All Industries
GAAR in practice: Lessons from Ayodhya Rami Reddy Alla and Anvida Bandi
The article discusses how the GAAR framework has recently seen its application tested by the Telangana High Court through two consequential, yet contrasting, rulings.
Venkat Ramanan+124 Oct 2025
Intellectual Property All Industries+4
When a pump photo pumps up a legal dispute: Untangling copyright and design law
The article discusses the recent decision of Madras High Court in case of A. Ruthramoorthy and Ors. v. P. Moorthy and Ors. The case unfolded as a nuanced examination of statutory interpretation, legislative intent, and judicial precedent highlighting the complex interplay between copyright and design regimes in Indian intellectual property law.
Divya Vishvapriya22 Oct 2025
Intellectual Property All Industries+4
The mark endures: Trademark goodwill beyond the sale of goods
The article discusses the recent decision of Division Bench of the Delhi High Court in the case of Carlton Shoes Ltd. v. VIP Industries Ltd. The Court delivered a significant verdict upholding the primacy of territorial goodwill over global reputation, while also holding that goodwill attaches to the mark as a whole, not just to a specific category of goods.
Chhavi Dhawan +122 Oct 2025

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