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
Retaining Founders: The rise of ‘Rollover Equity’
The article discusses the rise of rollover equity which allows the founder to continue as a stakeholder in the business even after selling a majority or controlling interest. It also offers a middle path between a full exit and continued operational involvement. For acquirers, it ensures continuity and helps to reduce integration risks.
Corporate and M&A Team 27 May 2025
Data Protection & TMT IT & ITES
AI for children
The article discusses the legal and regulatory landscape of the use of artificial intelligence (AI) products and services for children in India. The products and services raise critical concerns regarding child safety, data privacy, psychological well-being, and regulatory oversight in India, particularly on account of the lack of appropriate legal frameworks governing AI and children’s digital rights.
TMT Team20 May 2025
BIS Metals
Hallmarking Scheme of BIS: Safeguarding the purity of precious metals
The article discusses the legal framework, and procedural aspects relating to the hallmarking scheme of BIS applicable to gold and silver jewellery.
Anjali Hirawat+120 May 2025
Transfer Pricing All Industries
To report or not to report, that is the Branch Office question
The article discusses the applicability of the Transfer Pricing provisions under the Income-tax Act, 1961, and highlights that taxpayers may have to re-examine this position in light of the recent judgment by the Hon’ble Gujarat High Court in the case of Axis Bank Limited.
Karanjot Singh Khurana+119 May 2025
General Corporate All Industries+1
The rise of GCCs in Hyderabad – A new era of integrated global operations
Global Capability Centres (‘GCCs’) have become a cornerstone of operational transformation for multinational corporations (‘MNCs’), marking a departure from traditional Business Process Outsourcing (‘BPO’) models which serves multiple clients on transactional basis. These GCCs function as captive units dedicated exclusively to their parent organisations, handling core functions such as technology, analytics, legal, compliance, financial operations, and more. What began as a destination for outsourced back-office support has matured into a strategic ecosystem for high-value GCCs.
Hyderabad Corporate Team16 May 2025
Intellectual Property Healthcare & Pharma+4
Method of supplementing animal feed is not a method of treatment
The article discusses a recent Madras High Court decision holding that a method of supplementing animal feed does not qualify as a method of treatment to render the animal free of disease or to increase their economic value or that of their products as enshrined in Section 3(i) of the Patents Act, 1970.
Malathi Lakshmikumaran+115 May 2025
General Corporate All Industries
Celebrity investments in India
The article discusses celebrity investments in India in which the actors, sportspersons, and influencers invest in startups often in sectors aligned with their public image. Celebrities must carefully evaluate the potential risks and rewards of such investments, ensuring alignment with their personal brand values and long-term goals.
Corporate Team 14 May 2025
International Trade and WTO All Industries
A missing piece in India’s trade remedy law: Codifying ‘public interest’
The article notes that there is absence of express statutory provisions under the India’s AD/CVD laws on how ‘public interest’ should be assessed by the DGTR and the Ministry of Finance. Drawing from the practices of other jurisdictions across the world, the authors also highlight certain criteria which could be adopted by India.
Devinder Bagia+106 May 2025
Commercial Litigation All Industries+1
Resurrecting the dead: Haryana’s Entry Tax dilemma
The article discusses the history related to the entry tax dispute in Haryana, the questions surrounding legality of the recent Removal of Difficulties order introduced by the Government of Haryana and the present statuswith respect to the instant issue
Yogendra Aldak+106 May 2025
GST Consultancy All Industries
Export refund simplification: Prospective by legislature; retroactive by the courts
The article highlights the retroactive impact of the amendment relating to export refunds, in the light of recent High Court decisions. The authors note that while GST Council has simplified the export refund process for the future from 2024, the amendment was not made retrospective by the legislature, and hence creating problems.
Asish Philip Abraham+105 May 2025
General Corporate All Industries
Unravelling the CCPA: A critical look at its legal framework and implications for businesses
The article discusses the powers, jurisdiction, procedural framework, evolving enforcement trends, and the key challenges businesses face in navigating the CCPA's legal landscape.
Pooja Vijayvargiya+201 May 2025
International Trade and WTO Metals+1
CBAM – Key changes via European Commission’s omnibus package
The article discusses the key changes brought about by the Omnibus Package and their implications for carbon emission reporting for Indian exporters.
Anjali Hirawat+101 May 2025

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