Author: NigamanandaSahoo

Abstract The rapid expansion of India’s digital economy has transformed property ownership, giving rise to a new class of assets digital assets such as cryptocurrencies, NFTs, domain names, social media accounts, and cloud storage content. These assets hold both monetary and sentimental value, yet their inheritance remains legally ambiguous. Current Indian succession laws, including the Indian Succession Act, 1925 and the Hindu Succession Act, 1956, fail to explicitly recognize digital property, leaving heirs without clear rights of access or transfer. This paper examines the conceptual foundations of digital assets, the lacunae in India’s legal framework, and the growing conflict between…

Abstract The technological transformation of customs administration marks a defining shift in how nations manage trade, revenue, and border security. This paper explores the evolving role of technology in customs from the early adoption of risk management frameworks to the contemporary implementation of faceless assessment systems. Traditionally, customs operations were dominated by manual procedures, leading to inefficiencies, delays, and limited transparency. With the advent of electronic data interchange, artificial intelligence, and risk management systems, customs authorities worldwide have transitioned toward data-driven decision-making and automated compliance monitoring. Focusing on India’s experience under the Turant Customs and Faceless Assessment initiatives, the study…