Edition 99 • December 2023

Ringing in the new

To say that 2023 was eventful is an understatement. From landing on the moon to heading the G20 summit, getting a new Parliament building and overtaking China to be the most populated country in the world, India has done it all. In fact, the Indian Supreme Court disposed of a record 52,000 cases, the highest in 6 years.
All this, despite the North-eastern ethnic violence and India blazing through to the Cricket World cup finals, only to lose to Australia. World over, fresh war between Israel - Palestine broke out leaving a trail of death and destruction even as Russia-Ukraine show no sign of truce. 2023 was the hottest years in the history of the world making climate change a reality. Walt Disney turned a 100! AI and its creators remained in the news for the right and wrong reasons! The world moves on.


Sunrise Sectors: When Rays Become Beams

Though AI is touted to be the next big sector impacting all our lives and the economy, other niche sector from Lifesciences, Climate tech to space tourism and online gaming are the sectors to watch out for in the coming years.


Preserving Cinematic Legacy: An Analysis of the Film Titles - The Sholay Paradigm in IP

The name of a film / movie is the starting point of its intellectual property and hence its preservation and protection become vital to IP of cinematic creative works.


As the year ends, a look at landmark judgments passed by the Hon’ble Supreme Court of India.

What's Brewing

The Offshore Areas Mineral (Development and Regulation) Amendment Bill, 2023

The Offshore Areas Mineral (Development and Regulation) Amendment Bill, 2023 seeks to be a comprehensive and one stop legislation for all matters relating to offshore mining of minerals.

Circulars & Notifications

The latest set of circulars and notifications brought out by the MCA, FEMA, SEBI & RBI.











2nd November 2023

53/2023-Central Tax- Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023

17th November 2023

54/2023-Central Tax- Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh.


A. Tariff
30th November 2023

63/2023-Customs- Seeks to amend notification No. 22/2022-Customs, dated the 30th April, 2022, in order to align it with changes introduced vide notification No. 72/2023-Customs (N.T.), dated 30.09.2023


B. Non-Tariff

1st November 2023

80/2023-Customs (NT)- Appointment of Common Adjudicating Authority i.r.o. M/s Jubilant Ingrevia Ltd. Pune, Maharashtra

2nd November 2023

81/2023-Customs (NT)- Exchange Rate Notification No. 81/2023-Cus (NT) dated 02.11.2023-reg

15th November 2023

82/2023-Customs (NT)- Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

15th November 2023

83/2023-Customs (NT)- Exchange Rate Notification No. 83/2023-Cus (NT) dated 15.11.2023-reg

16th November 2023

84/2023-Customs (NT)- Exchange Rate Notification No. 84/2023-Cus (NT) dated 16.11.2023-reg

23rd November 2023

85/2023-Customs (NT)- Appointment of Common Adjudicating Authority i.r.o. M/s Goldripe International Pvt. Ltd. Meerut, Uttar Pradesh.

28th November 2023

86/2023-Customs (NT)- Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

29th November 2023

87/2023-Customs (NT)- Notification to exempt deposits into ECL till 19th January 2024

29th November 2023

88/2023-Customs (NT)- Exemption of deposits from the provisions of Section 51 of Customs Act, 1962-reg

30th November 2023

89/2023-Customs (NT)- Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.



17th November 2023

11/2023-Customs (ADD)- seeks to impose anti-dumping duty on toughened glass for home appliances imported from China PR for a period of 5 years.

21st November 2023

12/2023-Customs (ADD)- Seeks to continue levy of anti-dumping duty on "Synthetic Grade Zeolite 4A (Detergent Grade) from China PR for 5 years pursuant to First Sunset Review Final Findings issued by DGTR.

22nd November 2023

13/2023-Customs (ADD)- Seeks to further amend notification No. 47/2021-Customs (ADD), dated 26th August, 2021, imposing Anti-dumping Duty on imports of "Natural mica-based pearl industrial pigments excluding cosmetic grade" from China PR, to modify the existing duty table .


D. Circulars

1st November 2023

27/2023- Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022 – Reg

8th November 2023

28/2023- Allowing advance assessment of Courier Shipping Bills- Reg

The Verdict

Agreement to sell is not same as sale deed

The SC held that an agreement to sell is not a sale deed as the agreement to sell  does not amount to conveyance of the property and its rights.

Go Figure

An Analysis of Mckinsey’s Technology Trends Outlook Report 2023

Cloud computing, machine learning and digital identity are tech trends set to dominate the coming years.

Health vs. Freedom: Colombia's Anti-Junk Food Law in Focus

Colombia enacted the first of its kind law on taxing ultra processed / junk foods to discourage people from unhealthy eating habits.

zealous witness

A witness who displays undue favouritism towards one party in a case


It is the patents issued by the United States Patent and Trademark Office (USPTO)

youthful offenders

Under-age persons who are accused of crimes who are processed through a juvenile court and juvenile detention or prison facilities. mostly a youth-full offender is under the age of 18


a sentence or a decision imposed by a competent court


Women and Political Equality

Women empowerment in politics became a step closer to reality with enactment of the 128th Constitution Amendment Bill seeking to reserve 1/3rd of total seats exclusively for women.


Important legal and other news having a bearing on society depicted in a fun quirky way!

Third gear:

India to be third largest economy by 2030: S&P Global ratings

Specially abled:

Kerala woman without arms secures four wheeler DL

Your regular dose of a movie, TV show and a book all based on law to keep you entertained and thinking at the same time!

Just Mercy (2019)

The movie is a biographical legal that traces the life of the world-renowned law professor, author, and social rights activist Bryan Stevenson who founded the “Equal Justice Initiative” in Alabama to represent and defend people who cannot accord legal representation. Bryan Stevenson (played by Michael B Jordan) deals with many cases one of which is the case of Walter Johnny D McMillian (played by Jamie Foxx), an African American wrongfully convicted for the murder of a young white woman. Despite Walter maintaining his innocence, he is handed the death sentence based on the testimony of a fellow inmate who wrongfully testifies in exchange for reduced prison time. Stevenson sets out to procure justice for Walter while encountering racism and other legal, political hassles.


False Witness by Karin Slaughter (2021)

Leigh Collier is a divorced single mother and defence attorney working in a prestigious law firm in Atlanta. Her seemingly normal life hides a childhood marred by emotional scars and violence. At work, she is specifically chosen to represent the case of a wealthy businessman accused of multiple rapes and reluctantly agrees. When she meets him in person, she realizes that he has a connection to her turbulent childhood. With no one to empathise her situation, a disturbed Leigh reaches out to her estranged sister Callie who shares the traumatised childhood with Leigh. Together they find out the truth before it destroys their lives.

TV Series

Bull (2016-2022)

An American legal television series, it revolves around a jury consulting firm headed by Dr. Jason Bull – a psychologist and trial expert. He and his team use their unique skill in not only selecting the right members for a jury, but also decide on the arguments that can be put forth by the lawyers that will find favour with the jury members. The series is inspired by the life of renowned psychologist Dr. Phil McGraw who was also executive producer of the show. Streaming on Amazon Prime Video.

No one can make you feel inferior without your consent Eleanor Roosevelt

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