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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All Practices All Industries
Tax Amicus: October 2023
The article in this issue of Tax Amicus discusses the recent decision of the Supreme Court wherein the Apex Court has held that the amendments to the Telangana VAT Act, the Gujarat VAT Act and Maharashtra VAT Act, after 1 July 2017 were not correct.
Asish Philip Abraham23 Jan 2024
Direct Tax All Industries
Interplay between foreign taxpayers’ global profits and PE profit attribution
The article discusses the issue of attribution of profits in case of losses at the global level, which has once again gathered spotlight as the Delhi High Court in Hyatt International Southwest Asia Limited has expressed its prima facie disagreement with the decision in Nokia Solutions and has referred the issue to a Larger Bench. Discussing Article 7 of the DTAA and Rule 10 of the Income Tax Rules, the authors state that the LB decision will have a major impact.
Prachi Bhardwaj+222 Jan 2024
Intellectual Property All Industries+4
The vigour that Form-3 carries
The article elaborately discusses a recent decision of the Single Judge of the Delhi High Court, imposing costs of INR 5 lakh on the Plaintiff for having suppressed material facts by way of failing to report that corresponding foreign patents of the suit patent had been invalidated/refused in several foreign jurisdictions.
16 Jan 2024
Intellectual Property All Industries+4
Geographical Indications – Madhya Pradesh High Court elucidates registered proprietor’s rights
In a recent decision dated 18 December 2023 , the Division Bench (Two-Judge Bench) of the Madhya Pradesh High Court, while adjudicating a petition under Article 227 of the Constitution of India, set aside the order dated 28 October 2021 passed by the Commercial District Court, Indore and held that a suit for infringement of Geographical Indication tags is maintainable by the Registered Proprietor of the GI tag, even if the Authorised User of the same GI tag is not impleaded as a party.
16 Jan 2024
Regulatory Telecom & Media
Future of targeted and behavioral advertising in India
The article analyses a recent decision of the CJEU and its implications in the background of the Indian data privacy laws. In this regard, it is pertinent to note that India’s Digital Personal Data Protection Act, 2023 (‘ DPDP Act ’) will be notified soon and companies involved in processing of personal data for targeted advertising may need to revisit and revise their policies to comply with the law.
15 Jan 2024
All Practices All Industries
Plastic Waste Management Rules revised
The article analyses recent amendments in the Plastic Waste Management Rules. According to the authors, the changes represent the Central Government’s acknowledgement of the gaps in the regulatory framework for plastic waste management. The article in this regard discusses changes like clear distinction being drawn between producers and importers, clarity on applicability of EPR Guidelines to export products, and elimination of conflicting interpretations of labelling requirements, etc.
05 Jan 2024
Regulatory Retail and E-commerce
Demystifying the Dark Patterns
Dark Patterns can be referred to as the deceptive web or UI designs or patterns commonly used in web based or mobile based platforms, intended to manipulate, or trick the decision of a consumer by deceiving them to do something that is determinantal to his interest and something that the consumer otherwise would not do, compromising consumer’s autonomy, decision-making power, and his privacy. Some of the widely used dark patterns include subscription trap, false urgency, and click and bait.
Sameer Avasarala+103 Jan 2024
Customs All Industries
Locking horns over ‘free’ and ‘restricted’
The concept of ‘restriction’ imposed on export of goods as indicated in the Indian Trade Classification (ITC (HS)) has been the subject matter of judicial interpretation before various forums. The article analyses a recent Gujarat High Court decision in the case of Satyendra Packaging Limited v. Union of India, which has sparked some controversy towards the settled understanding of the issue.
Nupur Maheshwari+128 Dec 2023
Intellectual Property All Industries+4
Scope of ‘known substance’ under Patents Act Section 3(d)
The article discusses a recent Madras HC decision highlighting nuances of applying Section 3(d) in so far as the ‘known substance’ based exclusion under the said provision, is concerned. Merely because the claimed invention is a polymorph of a compound that is previously patented, does not automatically render it a ‘known substance’, unless the compound is published before the priority date of the claimed invention.
26 Dec 2023
Regulatory Retail and E-commerce
Regulation of Dark Patterns
Dark patterns are deceptive user interface/ user experience (‘ UI/UX ’) designs (such as pre-selected checkboxes and variations in visual prominence) which induce users to make purchases (or otherwise act in ways) that they did not initially intend. The article discusses as to how they were designed to mislead the consumers, and what are the restrictions on the use of Dark patterns in EU, USA, and now in India.
Paritosh Chauhan19 Dec 2023
Direct Tax All Industries
Income-tax implications of issues of shares at a discount
The issue of shares by a company and its subscription by a shareholder is ordinarily on capital account, from the perspective of the company as well as the shareholder. No income can arise on issuance of shares by a company.
S. Sriram+118 Dec 2023
Intellectual Property Healthcare & Pharma+4
Registrability of trademarks derived from generic names in Pharma Industry
The article discusses a recent Madras HC decision against a refusal order for registration of the mark ‘Inimox’ considering an opposition by the owner of mark ‘Imox’, both used for pharmaceuticals. The Court has overturned the Registry’s findings in respect of ‘likelihood of confusion’ and directed the mark ‘Inimox’ to proceed for registration. This is an important decision clarifying on the contours of registering API-derivate brand names in the pharmaceutical industry.
18 Dec 2023

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