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

Search Articles

General Corporate All Industries+1
Key clarifications under the SEBI issued FAQS 2025
The article discusses the key clarifications provided in the recently issued FAQs by SEBI for research analysts.
Asish Philip Abraham+117 Oct 2025
Intellectual Property All Industries
Balancing innovation and conservation: The intersection of Indian patent law and biodiversity law
This intersection of patent law and biodiversity regulation is a collaborative safeguard. It ensures that India’s future remains both inventive and inclusive, while its rich biodiversity is sustainably protected.
Malathi Lakshmikumaran+114 Oct 2025
BIS All Industries
Step-by-Step Guide to obtaining a licence under Scheme X of BIS for machinery and electrical equipment
Ankur Sharma+214 Oct 2025
GST Consultancy Real Estate & Infrastructure
When are development rights actually transferred: A one-time grant on date of agreement or a continuous supply?
Anitta Jose14 Oct 2025
International Trade and WTO All Industries
India-UK FTA: Unlocking opportunities for bilateral trade in goods
Divyashree Suri +107 Oct 2025
General Corporate All Industries
Streamlining Fast Track Mergers with Budget 2025
Navyashree R+106 Oct 2025
Guide to investigation, adjudication and appeal under Indian Foreign Exchange Law
S. Vasudevan+101 Oct 2025
Economic Offences All Industries
Guide to investigation under Indian foreign exchange law
Mahendra Singh+101 Oct 2025
Customs All Industries
Customs Tariff classification v. Origin compliance – Does one prevail over the other to avail FTA Benefits?
Anjali Hirawat+130 Sept 2025
GST Consultancy All Industries
Self-Assessed or Self-Trapped? The reach of Section 75(12)
Shubham Vijay+129 Sept 2025
How Law Firms Assist in Enterprise AI Implementation
Adopting AI is as much a legal and governance undertaking as a technical one, and the legal questions tend to arrive in a predictable order, from what the law permits through to disputes.
Subhomoy Bakshi, Head of Digital Transformation27 Sept 2025
Intellectual Property All Industries+4
Patenting antibodies of the future – De novo designed antibodies
Malathi Lakshmikumaran+125 Sept 2025

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