{"id":32841,"date":"2026-09-23T11:25:28","date_gmt":"2026-09-23T11:25:28","guid":{"rendered":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/?p=32841"},"modified":"2026-09-23T12:59:33","modified_gmt":"2026-09-23T12:59:33","slug":"foreign-court-judgment-enforcement-india-rakia-section-44a-cpc","status":"publish","type":"post","link":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/","title":{"rendered":"Foreign Court Judgment Enforcement in India: Supreme Court RAKIA Judgment &amp; Section 44A CPC"},"content":{"rendered":"\n<h1 id=\"h-foreign-court-judgments-recognition-amp-enforcement-in-india-what-the-supreme-court-s-rakia-judgment-means-for-foreign-decree-holders\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Foreign_Court_Judgments_Recognition_Enforcement_in_India%E2%80%94What_the_Supreme_Courts_RAKIA_Judgment_Means_for_Foreign_Decree-Holders\"><\/span>Foreign Court Judgments: Recognition &amp; Enforcement in India\u2014What the Supreme Court\u2019s RAKIA Judgment Means for Foreign Decree-Holders<span class=\"ez-toc-section-end\"><\/span><\/h1>\n\n\n\n<h2 id=\"h-introduction\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Introduction\"><\/span>Introduction<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Winning a case in a foreign country is not necessarily the end of the litigation.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #0c0c0c;color:#0c0c0c\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #0c0c0c;color:#0c0c0c\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Foreign_Court_Judgments_Recognition_Enforcement_in_India%E2%80%94What_the_Supreme_Courts_RAKIA_Judgment_Means_for_Foreign_Decree-Holders\" >Foreign Court Judgments: Recognition &amp; Enforcement in India\u2014What the Supreme Court\u2019s RAKIA Judgment Means for Foreign Decree-Holders<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Introduction\" >Introduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#RAKIA_Is_Not_a_New_Supreme_Court_Ruling_on_All_Six_Section_13_Exceptions\" >RAKIA Is Not a New Supreme Court Ruling on All Six Section 13 Exceptions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#The_Supreme_Court_Case\" >The Supreme Court Case<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Four_Proceedings_Before_the_Supreme_Court\" >Four Proceedings Before the Supreme Court<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#How_the_Foreign_Decree_Arose\" >How the Foreign Decree Arose<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Recognition_and_Enforcement_Are_Two_Different_Questions\" >Recognition and Enforcement Are Two Different Questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Recognition\" >Recognition<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Enforcement\" >Enforcement<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Section_13_CPC_The_Legal_Background\" >Section 13 CPC: The Legal Background<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#The_Supreme_Court_Did_Not_Finally_Decide_the_Section_13_Objections\" >The Supreme Court Did Not Finally Decide the Section 13 Objections<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Section_44A_CPC_and_Enforcement_of_the_UAE_Decree\" >Section 44A CPC and Enforcement of the UAE Decree<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#A_Foreign_Judgment_Is_Not_the_Same_Thing_as_Recovered_Money\" >A Foreign Judgment Is Not the Same Thing as Recovered Money<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#The_Supreme_Court_Ordered_Additional_Security_of_%E2%82%B9200_Crore\" >The Supreme Court Ordered Additional Security of \u20b9200 Crore<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Interim_Security_Is_Not_the_Same_as_Final_Execution\" >Interim Security Is Not the Same as Final Execution<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Comity_of_Nations_and_Effective_Enforcement\" >Comity of Nations and Effective Enforcement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#The_Corporate_Veil_What_the_Supreme_Court_Did_Not_Finally_Decide\" >The Corporate Veil: What the Supreme Court Did Not Finally Decide<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Protection_of_Post-Merger_Assets\" >Protection of Post-Merger Assets<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#A_Prima_Facie_Case_Is_Not_a_Final_Finding_of_Asset_Dissipation\" >A Prima Facie Case Is Not a Final Finding of Asset Dissipation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#The_Four-Month_Direction\" >The Four-Month Direction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#The_Contempt_and_Undertaking_Issue\" >The Contempt and Undertaking Issue<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Relevant_Authorities\" >Relevant Authorities<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Babu_Ram_Gupta_v_Sudhir_Bhasin\" >Babu Ram Gupta v. Sudhir Bhasin<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Patanjali_Ayurved_Ltd_In_re_v_Union_of_India\" >Patanjali Ayurved Ltd., In re v. Union of India<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#RAKIA_and_Messer_Griesheim_Two_Different_Lessons\" >RAKIA and Messer Griesheim: Two Different Lessons<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Messer_Griesheim_GmbH_now_Air_Liquide_Deutschland_GmbH_v_Goyal_MG_Gases_Private_Limited_2026_INSC_401\" >Messer Griesheim GmbH (now Air Liquide Deutschland GmbH) v. Goyal MG Gases Private Limited, 2026 INSC 401<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#The_Broader_Lesson\" >The Broader Lesson<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Bank_of_Baroda_Limitation_Can_Be_Critical\" >Bank of Baroda: Limitation Can Be Critical<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Bank_of_Baroda_v_Kotak_Mahindra_Bank_Ltd_Civil_Appeal_No_2175_of_2020_decided_on_17_March_2020\" >Bank of Baroda v. Kotak Mahindra Bank Ltd., Civil Appeal No. 2175 of 2020, decided on 17 March 2020.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#The_Practical_Lesson\" >The Practical Lesson<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Recognition_and_Enforcement_of_Foreign_Judgments_A_Practical_Road_Map\" >Recognition and Enforcement of Foreign Judgments: A Practical Road Map<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Step_1_Examine_the_Foreign_Judgment\" >Step 1: Examine the Foreign Judgment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Step_2_Determine_Whether_Section_44A_Applies\" >Step 2: Determine Whether Section 44A Applies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Step_3_Analyze_Section_13_Objections\" >Step 3: Analyze Section 13 Objections<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Step_4_Examine_Limitation\" >Step 4: Examine Limitation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Step_5_Identify_Assets_in_India\" >Step 5: Identify Assets in India<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Step_6_Examine_Corporate_Restructuring\" >Step 6: Examine Corporate Restructuring<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Step_7_Consider_Interim_Protection\" >Step 7: Consider Interim Protection<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Step_8_Move_the_Execution_Proceedings_Forward\" >Step 8: Move the Execution Proceedings Forward<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#What_Foreign_Companies_Should_Consider_Before_Starting_Litigation\" >What Foreign Companies Should Consider Before Starting Litigation<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#A_Foreign_Company_Should_Understand\" >A Foreign Company Should Understand<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#What_Indian_Companies_Facing_Foreign_Litigation_Should_Consider\" >What Indian Companies Facing Foreign Litigation Should Consider<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#The_Broader_Lesson-2\" >The Broader Lesson<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#What_the_Supreme_Court_Did_Not_Decide\" >What the Supreme Court Did Not Decide<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#1_Whether_the_UAE_Decree_Satisfied_Every_Requirement_of_Section_13_CPC\" >1. Whether the UAE Decree Satisfied Every Requirement of Section 13 CPC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#2_Whether_Every_Asset_of_the_Connected_Companies_Was_Available_for_Execution\" >2. Whether Every Asset of the Connected Companies Was Available for Execution<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#3_Whether_the_Corporate_Veil_Should_Ultimately_Be_Lifted\" >3. Whether the Corporate Veil Should Ultimately Be Lifted<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#4_Whether_the_Alleged_Asset_Camouflage_Constituted_a_Final_Finding_of_Wrongdoing\" >4. Whether the Alleged Asset Camouflage Constituted a Final Finding of Wrongdoing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#5_That_Every_Foreign_Decree_Should_Automatically_Be_Enforced_in_India\" >5. That Every Foreign Decree Should Automatically Be Enforced in India<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Why_RAKIA_Matters_to_International_Litigation\" >Why RAKIA Matters to International Litigation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#What_This_Means_for_a_Foreign_Decree-Holder\" >What This Means for a Foreign Decree-Holder<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Conclusion_The_Judgment_Is_Only_the_Beginning\" >Conclusion: The Judgment Is Only the Beginning<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Winning_Abroad_Does_Not_Necessarily_Mean_That_You_Have_Recovered_Your_Money\" >Winning Abroad Does Not Necessarily Mean That You Have Recovered Your Money<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-54\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#The_Key_Questions_in_Foreign_Judgment_Enforcement\" >The Key Questions in Foreign Judgment Enforcement<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Foreign_Court_Judgment_Enforcement_in_India_How_I_Can_Assist\" >Foreign Court Judgment Enforcement in India: How I Can Assist<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Depending_on_the_facts_the_work_may_involve\" >Depending on the facts, the work may involve:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-57\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Discuss_Your_Foreign_Judgment_Indian_Enforcement_Strategy\" >Discuss Your Foreign Judgment &amp; Indian Enforcement Strategy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-58\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Important_Authorities\" >Important Authorities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-59\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Frequently_Asked_Questions\" >Frequently Asked Questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-60\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Can_a_Foreign_Court_Judgment_Be_Enforced_in_India\" >Can a Foreign Court Judgment Be Enforced in India?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-61\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#What_Is_Section_44A_CPC\" >What Is Section 44A CPC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-62\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Does_Section_44A_Mean_That_Every_Foreign_Decree_Is_Automatically_Enforceable\" >Does Section 44A Mean That Every Foreign Decree Is Automatically Enforceable?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-63\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#What_Is_Section_13_CPC\" >What Is Section 13 CPC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-64\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Did_the_Supreme_Court_Decide_Section_13_in_the_RAKIA_Case\" >Did the Supreme Court Decide Section 13 in the RAKIA Case?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-65\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Can_Indian_Courts_Protect_Assets_During_Enforcement_of_a_Foreign_Decree\" >Can Indian Courts Protect Assets During Enforcement of a Foreign Decree?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-66\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Can_a_Foreign_Decree_Automatically_Be_Enforced_Against_Companies_Related_to_the_Judgment_Debtor\" >Can a Foreign Decree Automatically Be Enforced Against Companies Related to the Judgment Debtor?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-67\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Did_the_Supreme_Court_Lift_the_Corporate_Veil_in_RAKIA\" >Did the Supreme Court Lift the Corporate Veil in RAKIA?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-68\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#What_Happens_If_a_Judgment_Debtor_Attempts_to_Dissipate_Assets\" >What Happens If a Judgment Debtor Attempts to Dissipate Assets?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-69\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Can_a_Statement_in_a_Court_Pleading_Amount_to_an_Undertaking\" >Can a Statement in a Court Pleading Amount to an Undertaking?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-70\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Why_Is_Messer_Griesheim_Important\" >Why Is Messer Griesheim Important?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-71\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#What_Is_the_Importance_of_Bank_of_Baroda_v_Kotak_Mahindra_Bank\" >What Is the Importance of Bank of Baroda v. Kotak Mahindra Bank?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-72\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Need_to_Enforce_a_Foreign_Court_Judgment_in_India\" >Need to Enforce a Foreign Court Judgment in India?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-73\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Won_Your_Case_Abroad_Now_Make_Your_Judgment_Enforceable_in_India\" >Won Your Case Abroad? Now Make Your Judgment Enforceable in India.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-74\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Adv_Tarun_Choudhury\" >Adv. Tarun Choudhury<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-75\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Key_Takeaways_from_the_RAKIA_Judgment\" >Key Takeaways from the RAKIA Judgment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-76\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/foreign-court-judgment-enforcement-india-rakia-section-44a-cpc\/#Legal_Information_Disclaimer\" >Legal Information Disclaimer<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<p class=\"wp-block-paragraph\">In many international disputes, it is only the beginning of the next and often more difficult phase: enforcing the judgment where the judgment debtor\u2019s assets are actually located.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A company may obtain a substantial money decree from a court in the UAE, the United Kingdom, the United States, or another jurisdiction. The judgment may be final and binding in the country where it was delivered. But what happens when the judgment debtor\u2019s property, bank accounts, shares, business interests, or other assets are in India?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At that point, the legal strategy has to change.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The question is no longer simply whether the foreign court was correct. The practical questions become much more important:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Can the foreign judgment be recognized and enforced in India?<\/li>\n\n\n\n<li>Does Section 44A of the Code of Civil Procedure, 1908, apply?<\/li>\n\n\n\n<li>Are there objections under Section 13 CPC?<\/li>\n\n\n\n<li>What happens if the judgment debtor restructures its corporate affairs?<\/li>\n\n\n\n<li>Can assets be protected while the execution proceedings are pending?<\/li>\n\n\n\n<li>What if assets are transferred or placed within another corporate entity?<\/li>\n\n\n\n<li>Can Indian courts prevent the enforcement process from becoming commercially meaningless?<\/li>\n\n\n\n<li>How quickly can the execution proceedings actually move forward?<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These issues came into sharp focus before the Supreme Court in Ras Al Khaimah Investment Authority v. Matrix Pharmacorp Private Limited &amp; Anr., 2026 INSC 932, decided on 1 September 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The judgment is particularly relevant to foreign decree-holders seeking to recover money from assets located in India.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But it is important to understand exactly what the Supreme Court decided\u2014and what it did not decide.<\/p>\n\n\n\n<h2 id=\"h-rakia-is-not-a-new-supreme-court-ruling-on-all-six-section-13-exceptions\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"RAKIA_Is_Not_a_New_Supreme_Court_Ruling_on_All_Six_Section_13_Exceptions\"><\/span>RAKIA Is Not a New Supreme Court Ruling on All Six Section 13 Exceptions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The decision should not be presented as though the Supreme Court has now finally interpreted every exception contained in Section 13 CPC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It did not.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court expressly declined to pronounce upon the Section 13 objections that had already been considered in the execution proceedings.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The real significance of the judgment lies elsewhere.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The case concerns the execution of a foreign decree, protection of assets, additional security, corporate restructuring, post-merger assets, contempt proceedings, and the question of whether the corporate veil should ultimately be lifted.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That distinction matters greatly for lawyers advising international clients on Foreign Court Judgments: Recognition &amp; Enforcement in India.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A foreign judgment is valuable only when it can ultimately be converted into effective recovery.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">And that is where Indian enforcement strategy becomes critical.<\/p>\n\n\n\n<h2 id=\"h-the-supreme-court-case\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Supreme_Court_Case\"><\/span>The Supreme Court Case<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Particular<\/th><th>Details<\/th><\/tr><\/thead><tbody><tr><th>Case<\/th><td>Ras Al Khaimah Investment Authority v. Matrix Pharmacorp Private Limited &amp; Anr.<\/td><\/tr><tr><th>Citation<\/th><td>2026 INSC 932<\/td><\/tr><tr><th>Date<\/th><td>1 September 2026<\/td><\/tr><tr><th>Bench<\/th><td>Chief Justice Surya Kant, Justice Joymalya Bagchi, and Justice V. Mohana.<\/td><\/tr><tr><th>Judgment<\/th><td>The judgment was authored by Justice V. Mohana.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The principal appeal was Civil Appeal Nos. 12993-94 of 2025, together with connected proceedings arising from different orders in the same underlying execution dispute.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The case therefore involved considerably more than a straightforward question of whether a foreign decree could be executed in India.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It brought together several issues arising at different stages of the enforcement process.<\/p>\n\n\n\n<h2 id=\"h-four-proceedings-before-the-supreme-court\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Four_Proceedings_Before_the_Supreme_Court\"><\/span>Four Proceedings Before the Supreme Court<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">One of the important features of the RAKIA litigation is that the Supreme Court was not dealing with a single isolated order.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">RAKIA, the decree-holder, had initiated several proceedings against Nimmagadda Prasad and various respondent entities, including Matrix Pharmacorp, Tianish Laboratories, and IQuest Enterprises.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The proceedings broadly concerned:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Contempt proceedings and challenges arising from interim orders;<\/li>\n\n\n\n<li>A contempt petition based on an alleged undertaking;<\/li>\n\n\n\n<li>The merger of Matrix and Tianish before the NCLT\/NCLAT; and<\/li>\n\n\n\n<li>The NCLAT&#8217;s interference with protective directions concerning assets following the merger.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Understanding this procedural background is important because the Supreme Court&#8217;s final directions addressed different aspects of the same enforcement dispute.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For that reason, describing RAKIA simply as &#8220;a Section 44A foreign decree case&#8221; would miss much of what the judgment actually decided.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The judgment is better understood as a case about making the enforcement process effective while the substantive execution questions remain before the competent courts.<\/p>\n\n\n\n<h2 id=\"h-how-the-foreign-decree-arose\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_the_Foreign_Decree_Arose\"><\/span>How the Foreign Decree Arose<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The underlying dispute arose out of the VANPIC Project and RAKIA&#8217;s investment connected with that project.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">RAKIA, a public entity established under the law of Ras Al Khaimah in the UAE, had entrusted funds to Nimmagadda Prasad for investment in the project.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">RAKIA subsequently commenced proceedings in the UAE.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Ras Al Khaimah Court of First Instance found RAKIA to have been the victim of a fraudulent scheme and passed a decree directing payment of:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>AED 267,941,374, together with interest at 6% per annum from 5 October 2021 until payment.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The decree was subsequently upheld in cassation on 27 December 2022.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">RAKIA then turned to India for enforcement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">And that is where the dispute became significantly more complicated.<\/p>\n\n\n\n<h2 id=\"h-recognition-and-enforcement-are-two-different-questions\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Recognition_and_Enforcement_Are_Two_Different_Questions\"><\/span>Recognition and Enforcement Are Two Different Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This distinction is fundamental for anyone dealing with foreign judgments in India.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A foreign judgment may be final and enforceable in the country where it was delivered. That does not mean that enforcement in India is automatic.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There are two related but distinct questions.<\/p>\n\n\n\n<h3 id=\"h-recognition\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Recognition\"><\/span>Recognition<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Recognition asks whether an Indian court will treat the foreign judgment as legally conclusive between the parties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Section 13 of the Code of Civil Procedure, 1908, provides the principal statutory framework.<\/p>\n\n\n\n<h3 id=\"h-enforcement\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Enforcement\"><\/span>Enforcement<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Enforcement is the practical process through which the successful party seeks to recover what the judgment has awarded, including by proceeding against assets within India.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The distinction is important because winning recognition does not automatically mean that recovery will be straightforward.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A decree holder may have a perfectly valid foreign judgment and still encounter serious problems at the execution stage.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Assets may be transferred.<\/li>\n\n\n\n<li>Companies may be merged.<\/li>\n\n\n\n<li>Ownership structures may change.<\/li>\n\n\n\n<li>Other creditors may assert competing claims.<\/li>\n\n\n\n<li>Insolvency proceedings may intervene.<\/li>\n\n\n\n<li>Execution proceedings may take time.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This is why a foreign judgment should never be viewed merely as a document declaring that money is owed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">From a commercial perspective, the real question is<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Can the judgment be converted into recovery?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The RAKIA litigation is primarily an illustration of that execution-stage problem.<\/p>\n\n\n\n<h2 id=\"h-section-13-cpc-the-legal-background\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_13_CPC_The_Legal_Background\"><\/span>Section 13 CPC: The Legal Background<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Section 13 CPC provides that a foreign judgment is generally conclusive regarding matters directly adjudicated between the parties, subject to the statutory exceptions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Those exceptions include circumstances where:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The foreign court lacked competent jurisdiction;<\/li>\n\n\n\n<li>The judgment was not given on the merits;<\/li>\n\n\n\n<li>the judgment appears to be founded on an incorrect view of international law or refuses to recognize Indian law where applicable;<\/li>\n\n\n\n<li>The proceedings were opposed to natural justice;<\/li>\n\n\n\n<li>the judgment was obtained by fraud; or<\/li>\n\n\n\n<li>The judgment sustains a claim founded on a breach of Indian law.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These principles remain central to any serious analysis of recognition and enforcement of foreign judgments in India.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But there is an important qualification when discussing RAKIA.<\/p>\n\n\n\n<h3 id=\"h-the-supreme-court-did-not-finally-decide-the-section-13-objections\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Supreme_Court_Did_Not_Finally_Decide_the_Section_13_Objections\"><\/span>The Supreme Court Did Not Finally Decide the Section 13 Objections<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Commercial Courts had already considered objections under Sections 13(a) to 13(f), read with Sections 44A and 47 CPC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A revision petition under Article 227 was pending against that determination, and there was no stay.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court therefore expressly declined to pronounce upon those questions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That means RAKIA should not be cited as though the Supreme Court has created a new precedent conclusively interpreting all six Section 13 exceptions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For lawyers preparing opinions or advising foreign clients, this distinction is not merely academic.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It determines how the judgment should actually be used.<\/p>\n\n\n\n<h2 id=\"h-section-44a-cpc-and-enforcement-of-the-uae-decree\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_44A_CPC_and_Enforcement_of_the_UAE_Decree\"><\/span>Section 44A CPC and Enforcement of the UAE Decree<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Section 44A CPC provides a mechanism for executing decrees passed by superior courts of reciprocating territories in India, subject to the statutory framework.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">RAKIA invoked this mechanism in seeking enforcement of its UAE decree.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But Section 44A should not be misunderstood as an automatic recovery mechanism.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The availability of Section 44A does not eliminate questions relating to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>conclusiveness of the foreign judgment;<\/li>\n\n\n\n<li>execution;<\/li>\n\n\n\n<li>satisfaction of the decree;<\/li>\n\n\n\n<li>attachment of assets;<\/li>\n\n\n\n<li>objections by affected parties;<\/li>\n\n\n\n<li>limitation; and<\/li>\n\n\n\n<li>other requirements of Indian law.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In RAKIA, these questions became intertwined with corporate restructuring and concerns regarding the availability and preservation of assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is precisely why foreign decree-holders should consider Indian enforcement issues before obtaining the foreign judgment rather than waiting until the judgment is already in hand.<\/p>\n\n\n\n<h2 id=\"h-a-foreign-judgment-is-not-the-same-thing-as-recovered-money\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_Foreign_Judgment_Is_Not_the_Same_Thing_as_Recovered_Money\"><\/span>A Foreign Judgment Is Not the Same Thing as Recovered Money<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is perhaps the most commercially important lesson from the case.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A foreign judgment may be worth hundreds of crores.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But the judgment itself does not place the money in the decree-holder&#8217;s bank account.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the RAKIA proceedings, the present value of the decree was recorded at approximately \u20b9949.96 crore as of 23 July 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The judgment also recorded approximately:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u20b9231.70 crore in cash security furnished by Nimmagadda Prasad;<\/li>\n\n\n\n<li>title deeds relating to land at Medchal, whose valuation was disputed; and<\/li>\n\n\n\n<li>Approximately \u20b9212 crore of assets are already attached in the execution proceedings.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The valuation of the Medchal property was itself disputed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For the limited purpose of considering interim protection, the Supreme Court proceeded on a rough estimate of approximately \u20b9250 crore, leaving the final valuation to the executing court.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These figures explain the practical concern before the Court.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The issue was not simply whether a foreign decree existed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The issue was whether the enforcement process would remain effective while the underlying execution proceedings continued.<\/p>\n\n\n\n<h2 id=\"h-the-supreme-court-ordered-additional-security-of-200-crore\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Supreme_Court_Ordered_Additional_Security_of_%E2%82%B9200_Crore\"><\/span>The Supreme Court Ordered Additional Security of \u20b9200 Crore<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court directed the respondents to furnish additional security of \u20b9200 crore.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That direction needs to be understood carefully.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It was not a final declaration that every company within the corporate structure was liable for the foreign decree.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nor was it a final determination that all assets connected with the respondents were available for execution.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The direction was an interim protective measure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Court was concerned with preserving the decree-holder&#8217;s position while the Commercial Courts considered the substantive questions arising in the execution proceedings.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This distinction is critical.<\/p>\n\n\n\n<h3 id=\"h-interim-security-is-not-the-same-as-final-execution\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Interim_Security_Is_Not_the_Same_as_Final_Execution\"><\/span>Interim Security Is Not the Same as Final Execution<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">An order requiring security protects the position of the decree-holder.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It does not, by itself, amount to a final adjudication regarding ownership or liability for every asset.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That distinction is particularly important when corporate entities, mergers, and disputed asset ownership are involved.<\/p>\n\n\n\n<h2 id=\"h-comity-of-nations-and-effective-enforcement\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Comity_of_Nations_and_Effective_Enforcement\"><\/span>Comity of Nations and Effective Enforcement<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The judgment also raises an important principle concerning comity of nations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">International commerce depends upon courts in different jurisdictions respecting legitimate judicial decisions made elsewhere.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But comity cannot mean that an Indian execution proceeding becomes ineffective simply because the judgment debtor&#8217;s corporate or asset structure changes after the foreign judgment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where a competent foreign court has issued a decree that is prima facie capable of being enforced in India, the Indian enforcement process must remain practically meaningful.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At the same time, Indian courts do not surrender their procedural jurisdiction merely because the original judgment came from a foreign court.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The foreign judgment remains subject to Indian law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The balance is therefore between two principles:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>respect for the foreign adjudication<\/li>\n\n\n\n<li>Indian judicial control over enforcement within India.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">That balance is central to cross-border litigation.<\/p>\n\n\n\n<h2 id=\"h-the-corporate-veil-what-the-supreme-court-did-not-finally-decide\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Corporate_Veil_What_the_Supreme_Court_Did_Not_Finally_Decide\"><\/span>The Corporate Veil: What the Supreme Court Did Not Finally Decide<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Another difficult issue concerned the corporate structure surrounding the judgment debtor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">RAKIA alleged that various entities connected with Nimmagadda Prasad operated within a unified structure and that corporate restructuring could potentially frustrate enforcement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The respondents, on the other hand, relied upon the separate legal personality of the companies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court did not finally lift the corporate veil.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That point deserves emphasis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A company is ordinarily a separate legal person from its shareholders, directors, and other associated companies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The mere existence of:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>common ownership;<\/li>\n\n\n\n<li>common management;<\/li>\n\n\n\n<li>commercial relationships; or<\/li>\n\n\n\n<li>corporate association<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">does not automatically mean that the assets of one company become available to satisfy the liabilities of another.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Whether the particular corporate structure in this case justified further intervention remained a matter for the competent executing courts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court also clarified that the Commercial Courts were not bound by observations made in earlier proceedings concerning the alleged unified corporate structure or lifting of the corporate veil.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That was an important exercise of judicial restraint.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Court protected the enforcement process without prematurely deciding the ultimate corporate-liability question.<\/p>\n\n\n\n<h2 id=\"h-protection-of-post-merger-assets\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Protection_of_Post-Merger_Assets\"><\/span>Protection of Post-Merger Assets<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">One of the most significant operative aspects of the judgment concerns the protection of assets following the merger of Matrix and Tianish.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The NCLT had directed that assets resulting from the merger should not be alienated without prior intimation\/approval of the Telangana High Court.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The NCLAT subsequently interfered with that protective arrangement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court held that the interim protection granted by the NCLT ought not to have been disturbed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Court therefore set aside the relevant NCLAT order and restored the protective arrangement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is an important part of the judgment and should not be lost in a general discussion about foreign judgment enforcement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It demonstrates a practical judicial approach:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Protect the assets while allowing the executing courts to determine the ultimate questions.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The court did not finally declare that every post-merger asset belonged to the judgment debtor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Instead, it ensured that the assets would not simply become unavailable while the enforcement proceedings were continuing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For a foreign decree-holder, this distinction can have enormous commercial importance.<\/p>\n\n\n\n<h2 id=\"h-a-prima-facie-case-is-not-a-final-finding-of-asset-dissipation\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_Prima_Facie_Case_Is_Not_a_Final_Finding_of_Asset_Dissipation\"><\/span>A Prima Facie Case Is Not a Final Finding of Asset Dissipation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court also considered material concerning alleged asset camouflage or dissipation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The court accepted that there was a prima facie case sufficient for interim purposes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That does not mean the Court made a final finding that the respondents had conclusively dissipated assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This distinction should be preserved when reporting or advising upon the judgment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Courts may find that the available material justifies protective measures without finally determining the truth of every underlying allegation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For a lawyer advising a decree-holder, the practical lesson is equally important:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Evidence concerning asset movements should be gathered early, documented carefully, and presented in a manner that enables the court to assess whether interim protection is necessary.<\/p>\n\n\n\n<h2 id=\"h-the-four-month-direction\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Four-Month_Direction\"><\/span>The Four-Month Direction<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court directed the Commercial Courts at Hyderabad and Ranga Reddy to decide the principal execution petitions and pending applications expeditiously and within four months.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This direction is significant because delay can substantially reduce the commercial value of an otherwise successful foreign judgment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An execution proceeding may lose practical effectiveness if, during the course of years:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>assets are transferred;<\/li>\n\n\n\n<li>Companies are restructured;<\/li>\n\n\n\n<li>properties change hands;<\/li>\n\n\n\n<li>competing creditors intervene; or<\/li>\n\n\n\n<li>The judgment debtor&#8217;s financial position changes.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court therefore sought to combine three elements:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Element<\/th><th>Purpose<\/th><\/tr><\/thead><tbody><tr><td>Asset protection<\/td><td>Protect the availability of assets during the enforcement process.<\/td><\/tr><tr><td>Additional security<\/td><td>Preserve the decree-holder&#8217;s position while substantive execution questions remain pending.<\/td><\/tr><tr><td>Speedy adjudication<\/td><td>Reduce the risk that delay will undermine the commercial value of the foreign judgment.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For practitioners, this practical combination may be more important than any broad statement concerning Section 13.<\/p>\n\n\n\n<h2 id=\"h-the-contempt-and-undertaking-issue\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Contempt_and_Undertaking_Issue\"><\/span>The Contempt and Undertaking Issue<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The litigation also involved contempt proceedings based on an alleged undertaking.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">RAKIA contended that statements made by IQuest Enterprises amounted to an undertaking to the court and that breach of that undertaking could therefore attract contempt jurisdiction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court did not accept that proposition.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A statement appearing in pleadings does not automatically become a solemn undertaking to the court.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The nature, language, and circumstances of the statement have to be examined.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Court concluded that the statement in question did not possess the character necessary to form the basis of contempt proceedings.<\/p>\n\n\n\n<h3 id=\"h-relevant-authorities\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Relevant_Authorities\"><\/span>Relevant Authorities<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Two authorities were particularly relevant.<\/p>\n\n\n\n<h4 id=\"h-babu-ram-gupta-v-sudhir-bhasin\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Babu_Ram_Gupta_v_Sudhir_Bhasin\"><\/span>Babu Ram Gupta v. Sudhir Bhasin<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>(1980) 3 SCC 47<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court emphasized that an undertaking must be construed carefully and cannot simply be inferred where the record does not establish one.<\/p>\n\n\n\n<h4 id=\"h-patanjali-ayurved-ltd-in-re-v-union-of-india\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Patanjali_Ayurved_Ltd_In_re_v_Union_of_India\"><\/span>Patanjali Ayurved Ltd., In re v. Union of India<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>(2024) 19 SCC 193<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This decision is also relevant to determining whether a statement constitutes a binding undertaking capable of enforcement through contempt jurisdiction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These authorities provide useful context for understanding the contempt aspect of the RAKIA proceedings.<\/p>\n\n\n\n<h2 id=\"h-rakia-and-messer-griesheim-two-different-lessons\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"RAKIA_and_Messer_Griesheim_Two_Different_Lessons\"><\/span>RAKIA and Messer Griesheim: Two Different Lessons<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court&#8217;s April 2026 judgment in:<\/p>\n\n\n\n<h3 id=\"h-messer-griesheim-gmbh-now-air-liquide-deutschland-gmbh-v-goyal-mg-gases-private-limited-2026-insc-401\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Messer_Griesheim_GmbH_now_Air_Liquide_Deutschland_GmbH_v_Goyal_MG_Gases_Private_Limited_2026_INSC_401\"><\/span>Messer Griesheim GmbH (now Air Liquide Deutschland GmbH) v. Goyal MG Gases Private Limited, 2026 INSC 401<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">is an important authority in the broader field of foreign judgment enforcement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But the two decisions address different questions and should not be conflated.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In Messer Griesheim, the Supreme Court dealt directly with the enforceability of an English summary judgment under the CPC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Court considered whether the judgment had been given on the merits and whether the respondent had received a proper opportunity to defend the proceedings.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the circumstances of that case, the Court found the summary judgment procedure insufficient and upheld the refusal of enforcement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The case also involved a separate question concerning regulatory requirements under Indian foreign-exchange law relating to the underlying guarantee\/subrogation claim.<\/p>\n\n\n\n<h3 id=\"h-the-broader-lesson\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Broader_Lesson\"><\/span>The Broader Lesson<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A judgment that is valid and final in the country where it was delivered must still satisfy the requirements of Indian law before it can be enforced in India.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That is why foreign litigants should obtain Indian legal advice at an early stage.<\/p>\n\n\n\n<h2 id=\"h-bank-of-baroda-limitation-can-be-critical\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bank_of_Baroda_Limitation_Can_Be_Critical\"><\/span>Bank of Baroda: Limitation Can Be Critical<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Another important authority is<\/p>\n\n\n\n<h3 id=\"h-bank-of-baroda-v-kotak-mahindra-bank-ltd-civil-appeal-no-2175-of-2020-decided-on-17-march-2020\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bank_of_Baroda_v_Kotak_Mahindra_Bank_Ltd_Civil_Appeal_No_2175_of_2020_decided_on_17_March_2020\"><\/span>Bank of Baroda v. Kotak Mahindra Bank Ltd., Civil Appeal No. 2175 of 2020, decided on 17 March 2020.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court considered the limitation period applicable to execution in India of a foreign decree from a reciprocating country.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The decision is directly relevant to Section 44A execution.<\/p>\n\n\n\n<h3 id=\"h-the-practical-lesson\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Practical_Lesson\"><\/span>The Practical Lesson<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Do not postpone the Indian enforcement strategy until recovery becomes urgent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A foreign decree-holder should examine limitation, jurisdiction, assets, and procedural requirements as soon as the foreign judgment is obtained\u2014and, ideally, before that stage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A judgment can be commercially valuable only if the legal machinery required to enforce it remains available.<\/p>\n\n\n\n<h2 id=\"h-recognition-and-enforcement-of-foreign-judgments-a-practical-road-map\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Recognition_and_Enforcement_of_Foreign_Judgments_A_Practical_Road_Map\"><\/span>Recognition and Enforcement of Foreign Judgments: A Practical Road Map<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For a foreign judgment creditor seeking recovery in India, I would approach the matter in a structured way.<\/p>\n\n\n\n<h3 id=\"h-step-1-examine-the-foreign-judgment\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_1_Examine_the_Foreign_Judgment\"><\/span>Step 1: Examine the Foreign Judgment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The first task is to understand exactly what has been obtained.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Questions include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Which country issued the judgment?<\/li>\n\n\n\n<li>Which court issued it?<\/li>\n\n\n\n<li>Was jurisdiction properly founded?<\/li>\n\n\n\n<li>Was the judgment given on the merits?<\/li>\n\n\n\n<li>Did the defendant have a genuine opportunity to defend?<\/li>\n\n\n\n<li>Are there allegations of fraud?<\/li>\n\n\n\n<li>Does the judgment raise issues concerning Indian law?<\/li>\n\n\n\n<li>Is the judgment final and conclusive?<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These questions can determine the route available in India.<\/p>\n\n\n\n<h3 id=\"h-step-2-determine-whether-section-44a-applies\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_2_Determine_Whether_Section_44A_Applies\"><\/span>Step 2: Determine Whether Section 44A Applies<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If the judgment comes from a superior court of a reciprocating territory, the Section 44A route should be examined.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But the availability of Section 44A does not remove the need to consider the statutory safeguards applicable to foreign judgments.<\/p>\n\n\n\n<h3 id=\"h-step-3-analyze-section-13-objections\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_3_Analyze_Section_13_Objections\"><\/span>Step 3: Analyze Section 13 Objections<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Potential objections should be identified before execution begins.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These may concern:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>jurisdiction;<\/li>\n\n\n\n<li>merits;<\/li>\n\n\n\n<li>natural justice;<\/li>\n\n\n\n<li>fraud;<\/li>\n\n\n\n<li>international law; and<\/li>\n\n\n\n<li>Indian law.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A decree holder should ideally anticipate these objections rather than discovering them after execution proceedings have commenced.<\/p>\n\n\n\n<h3 id=\"h-step-4-examine-limitation\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_4_Examine_Limitation\"><\/span>Step 4: Examine Limitation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The applicable limitation regime should be established at the earliest stage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bank of Baroda v. Kotak Mahindra Bank Ltd. remains an important authority in this area.<\/p>\n\n\n\n<h3 id=\"h-step-5-identify-assets-in-india\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_5_Identify_Assets_in_India\"><\/span>Step 5: Identify Assets in India<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This is often where the practical value of enforcement work becomes apparent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A decree-holder should identify where legally and factually possible:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>immovable property;<\/li>\n\n\n\n<li>bank accounts;<\/li>\n\n\n\n<li>securities;<\/li>\n\n\n\n<li>shares;<\/li>\n\n\n\n<li>receivables;<\/li>\n\n\n\n<li>business interests;<\/li>\n\n\n\n<li>corporate holdings; and<\/li>\n\n\n\n<li>other attachable assets.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The question is not simply:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">&#8220;Does the debtor have assets?&#8221;<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">It is:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">&#8220;Which assets are legally reachable, where are they located, who owns them, and what steps are required to preserve them?&#8221;<\/p>\n<\/blockquote>\n\n\n\n<h3 id=\"h-step-6-examine-corporate-restructuring\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_6_Examine_Corporate_Restructuring\"><\/span>Step 6: Examine Corporate Restructuring<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Where the judgment debtor operates through multiple companies, mergers, transfers, or restructuring can become highly relevant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But corporate personality cannot be disregarded merely because companies are connected.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The evidence and legal structure must be examined carefully.<\/p>\n\n\n\n<h3 id=\"h-step-7-consider-interim-protection\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_7_Consider_Interim_Protection\"><\/span>Step 7: Consider Interim Protection<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If the evidence justifies protective relief, the decree-holder may need to seek appropriate measures to prevent the execution process from being frustrated.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The RAKIA judgment demonstrates why this can be crucial.<\/p>\n\n\n\n<h3 id=\"h-step-8-move-the-execution-proceedings-forward\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_8_Move_the_Execution_Proceedings_Forward\"><\/span>Step 8: Move the Execution Proceedings Forward<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A foreign judgment should not remain a paper decree.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The ultimate objective is recovery in accordance with Indian law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That requires a coordinated approach to recognition, execution, asset protection, and procedural strategy.<\/p>\n\n\n\n<h2 id=\"h-what-foreign-companies-should-consider-before-starting-litigation\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Foreign_Companies_Should_Consider_Before_Starting_Litigation\"><\/span>What Foreign Companies Should Consider Before Starting Litigation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For a foreign company contemplating litigation against an Indian counterparty, there is one question that should be asked at the beginning\u2014not the end:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">&#8220;Where are the assets?&#8221;<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">That question can materially affect litigation strategy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the principal assets of the potential judgment debtor are in India, Indian enforcement law should be considered before the foreign proceedings are commenced.<\/p>\n\n\n\n<h3 id=\"h-a-foreign-company-should-understand\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_Foreign_Company_Should_Understand\"><\/span>A Foreign Company Should Understand<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>whether its eventual judgment is likely to satisfy Indian recognition requirements;<\/li>\n\n\n\n<li>whether Section 44A is available;<\/li>\n\n\n\n<li>What Section 13 objections may arise;<\/li>\n\n\n\n<li>What limitation issues could arise<\/li>\n\n\n\n<li>whether interim protection may become necessary;<\/li>\n\n\n\n<li>whether the judgment debtor operates through multiple companies;<\/li>\n\n\n\n<li>whether mergers or restructuring could affect enforcement;<\/li>\n\n\n\n<li>whether insolvency proceedings could intervene; and<\/li>\n\n\n\n<li>whether Indian regulatory law may affect recovery.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This is why recognition and enforcement should not be treated as a purely post-judgment exercise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For international businesses, enforcement strategy should be part of litigation strategy from the beginning.<\/p>\n\n\n\n<h2 id=\"h-what-indian-companies-facing-foreign-litigation-should-consider\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Indian_Companies_Facing_Foreign_Litigation_Should_Consider\"><\/span>What Indian Companies Facing Foreign Litigation Should Consider<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The judgment is equally important for Indian companies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An Indian company facing litigation before a foreign court should not assume that proceedings outside India can simply be ignored.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the company ultimately has assets in India, a successful foreign decree holder may seek enforcement against those assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The company therefore needs to consider its position at the foreign litigation stage itself.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If enforcement is subsequently attempted in India, the statutory protections available under Section 13 and the procedural framework governing execution become important.<\/p>\n\n\n\n<h3 id=\"h-the-broader-lesson-0\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Broader_Lesson-2\"><\/span>The Broader Lesson<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cross-border litigation has to be defended as a cross-border problem\u2014not merely as a foreign lawsuit.<\/p>\n\n\n\n<h2 id=\"h-what-the-supreme-court-did-not-decide\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_the_Supreme_Court_Did_Not_Decide\"><\/span>What the Supreme Court Did Not Decide<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Understanding the limits of the RAKIA judgment is as important as understanding its operative directions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court did not finally decide:<\/p>\n\n\n\n<h3 id=\"h-1-whether-the-uae-decree-satisfied-every-requirement-of-section-13-cpc\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Whether_the_UAE_Decree_Satisfied_Every_Requirement_of_Section_13_CPC\"><\/span>1. Whether the UAE Decree Satisfied Every Requirement of Section 13 CPC<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Those questions were not finally determined by the Supreme Court in this judgment.<\/p>\n\n\n\n<h3 id=\"h-2-whether-every-asset-of-the-connected-companies-was-available-for-execution\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Whether_Every_Asset_of_the_Connected_Companies_Was_Available_for_Execution\"><\/span>2. Whether Every Asset of the Connected Companies Was Available for Execution<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Court did not make such a sweeping determination.<\/p>\n\n\n\n<h3 id=\"h-3-whether-the-corporate-veil-should-ultimately-be-lifted\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Whether_the_Corporate_Veil_Should_Ultimately_Be_Lifted\"><\/span>3. Whether the Corporate Veil Should Ultimately Be Lifted<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">That question remained for the competent commercial courts.<\/p>\n\n\n\n<h3 id=\"h-4-whether-the-alleged-asset-camouflage-constituted-a-final-finding-of-wrongdoing\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Whether_the_Alleged_Asset_Camouflage_Constituted_a_Final_Finding_of_Wrongdoing\"><\/span>4. Whether the Alleged Asset Camouflage Constituted a Final Finding of Wrongdoing<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The observations concerning asset protection operated at the interim stage and did not constitute a final adjudication of every underlying allegation.<\/p>\n\n\n\n<h3 id=\"h-5-that-every-foreign-decree-should-automatically-be-enforced-in-india\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_That_Every_Foreign_Decree_Should_Automatically_Be_Enforced_in_India\"><\/span>5. That Every Foreign Decree Should Automatically Be Enforced in India<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Indian statutory safeguards continue to apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These limitations should always be stated when the judgment is discussed professionally.<\/p>\n\n\n\n<h2 id=\"h-why-rakia-matters-to-international-litigation\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_RAKIA_Matters_to_International_Litigation\"><\/span>Why RAKIA Matters to International Litigation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The significance of RAKIA lies in its practical understanding of what enforcement actually involves.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A foreign decree can lose much of its commercial value if:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the judgment debtor reorganizes its assets;<\/li>\n\n\n\n<li>companies are merged;<\/li>\n\n\n\n<li>property is transferred;<\/li>\n\n\n\n<li>execution proceedings continue for years; or<\/li>\n\n\n\n<li>The decree-holder cannot establish which assets are actually available for execution.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court did not attempt to resolve every underlying question at the interim stage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Instead, it adopted a more measured approach.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It sought to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>preserve the enforcement position,<\/li>\n\n\n\n<li>require additional security,<\/li>\n\n\n\n<li>restore protective measures,<\/li>\n\n\n\n<li>leave the ultimate corporate questions to the competent courts and<\/li>\n\n\n\n<li>require those courts to proceed within a defined timeframe.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">That, in practical terms, is the real significance of the decision.<\/p>\n\n\n\n<h2 id=\"h-what-this-means-for-a-foreign-decree-holder\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_This_Means_for_a_Foreign_Decree-Holder\"><\/span>What This Means for a Foreign Decree-Holder<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For an overseas company or individual holding a judgment against an Indian party, the practical message is particularly important.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do not wait until the judgment debtor begins moving assets before thinking about enforcement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A proper Indian enforcement strategy may require consideration of:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Consideration<\/th><th>What It Involves<\/th><\/tr><\/thead><tbody><tr><td><strong>Recognition<\/strong><\/td><td>Whether the foreign judgment satisfies the requirements of Indian law.<\/td><\/tr><tr><td><strong>Execution<\/strong><\/td><td>Which statutory mechanism is available for recovery in India?<\/td><\/tr><tr><td><strong>Asset Identification<\/strong><\/td><td>Where the judgment debtor&#8217;s property and financial interests are located.<\/td><\/tr><tr><td><strong>Asset Protection<\/strong><\/td><td>Whether interim relief is necessary to prevent the execution process from being frustrated.<\/td><\/tr><tr><td><strong>Corporate Structure<\/strong><\/td><td>Whether the judgment debtor operates through subsidiaries, associated companies, or post-judgment restructuring.<\/td><\/tr><tr><td><strong>Limitation<\/strong><\/td><td>Whether the execution application is being pursued within the applicable limitation period.<\/td><\/tr><tr><td><strong>Regulatory Issues<\/strong><\/td><td>Whether Indian regulatory or foreign-exchange requirements affect the underlying claim or recovery process.<\/td><\/tr><tr><td><strong>Speed<\/strong><\/td><td>Whether the execution proceedings can be moved forward before the asset position changes.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">This is why foreign judgment enforcement in India requires more than simply filing a decree.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It requires strategy.<\/p>\n\n\n\n<h2 id=\"h-conclusion-the-judgment-is-only-the-beginning\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion_The_Judgment_Is_Only_the_Beginning\"><\/span>Conclusion: The Judgment Is Only the Beginning<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court&#8217;s decision in <em>Ras Al Khaimah Investment Authority v. Matrix Pharmacorp Private Limited &amp; Anr.<\/em>, 2026 INSC 932, is best understood as a practical execution-stage judgment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is not a comprehensive ruling on every question that can arise under Section 13 CPC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The foreign decree in favor of RAKIA was substantial. But the real difficulty was turning that decree into effective recovery against assets situated in India.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court responded by protecting the enforcement position without prematurely deciding the ultimate questions concerning corporate ownership, liability, and execution.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It directed \u20b9200 crore in additional security, restored the protective arrangement concerning post-merger assets, left the ultimate question of lifting the corporate veil to the competent commercial courts, and directed those courts to proceed with the pending execution matters within four months.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For international litigants, however, the wider lesson goes beyond the particular facts of RAKIA.<\/p>\n\n\n\n<h3 id=\"h-winning-abroad-does-not-necessarily-mean-that-you-have-recovered-your-money\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Winning_Abroad_Does_Not_Necessarily_Mean_That_You_Have_Recovered_Your_Money\"><\/span>Winning Abroad Does Not Necessarily Mean That You Have Recovered Your Money<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Winning abroad does not necessarily mean that you have recovered your money.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A foreign judgment may establish your legal entitlement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But the commercial value of that judgment may ultimately depend on what happens after the judgment reaches India.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For foreign companies, international investors, banks, overseas decree-holders, NRIs, and Indian businesses involved in cross-border disputes, questions of recognition and enforcement in India should therefore be considered from the beginning of the dispute\u2014not after the judgment has already been obtained.<\/p>\n\n\n\n<h3 id=\"h-the-key-questions-in-foreign-judgment-enforcement\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Key_Questions_in_Foreign_Judgment_Enforcement\"><\/span>The Key Questions in Foreign Judgment Enforcement<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The right questions are not limited to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Can I win the case?<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">They also include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Where are the assets?<\/li>\n\n\n\n<li>Can the judgment be recognized in India?<\/li>\n\n\n\n<li>What enforcement route is available?<\/li>\n\n\n\n<li>Could the assets be transferred or restructured before recovery?<\/li>\n\n\n\n<li>What interim protection may be available?<\/li>\n\n\n\n<li>What objections could the judgment debtor raise?<\/li>\n\n\n\n<li>What can actually be recovered under Indian law?<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ultimately, successful international litigation requires both sides of the equation to be considered together:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Question<\/th><th>Practical Focus<\/th><\/tr><\/thead><tbody><tr><td>Can I obtain the judgment?<\/td><td>Obtaining the foreign judgment or decree.<\/td><\/tr><tr><td>Can I enforce it where the assets are located?<\/td><td>Recognition, execution, and recovery against assets in India.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For many cross-border disputes, the second question determines the practical commercial value of the first.<\/p>\n\n\n\n<h2 id=\"h-foreign-court-judgment-enforcement-in-india-how-i-can-assist\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Foreign_Court_Judgment_Enforcement_in_India_How_I_Can_Assist\"><\/span>Foreign Court Judgment Enforcement in India: How I Can Assist<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A foreign judgment creditor often needs Indian legal advice at a much earlier stage than it initially expects.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you have obtained a judgment or decree from a foreign court and the judgment debtor has assets, business interests, or corporate entities in India, the Indian enforcement process needs to be assessed on its own legal and commercial terms.<\/p>\n\n\n\n<h3 id=\"h-depending-on-the-facts-the-work-may-involve\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Depending_on_the_facts_the_work_may_involve\"><\/span>Depending on the facts, the work may involve:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>examining the foreign judgment for Indian enforceability;<\/li>\n\n\n\n<li>analyzing Section 13 CPC objections;<\/li>\n\n\n\n<li>determining whether Section 44A CPC is available;<\/li>\n\n\n\n<li>advising on execution proceedings in India;<\/li>\n\n\n\n<li>examining limitation;<\/li>\n\n\n\n<li>identifying the appropriate Indian court and procedural route;<\/li>\n\n\n\n<li>developing an asset-protection strategy;<\/li>\n\n\n\n<li>dealing with objections raised by the judgment debtor;<\/li>\n\n\n\n<li>examining corporate restructuring and post-merger issues;<\/li>\n\n\n\n<li>responding to attempts to frustrate execution;<\/li>\n\n\n\n<li>coordinating foreign and Indian litigation strategy; and<\/li>\n\n\n\n<li>representing the decree-holder in appropriate proceedings before Indian courts, including the Supreme Court where jurisdictionally appropriate.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For a foreign company or overseas decree-holder, the objective should not merely be to obtain another legal opinion.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The objective should be to develop a clear Indian enforcement strategy directed towards actual recovery.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If your foreign judgment needs to be recognized or enforced against assets in India, the earlier the Indian legal position is examined, the more effectively the enforcement strategy can be planned.<\/p>\n\n\n\n<h2 id=\"h-discuss-your-foreign-judgment-amp-indian-enforcement-strategy\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Discuss_Your_Foreign_Judgment_Indian_Enforcement_Strategy\"><\/span>Discuss Your Foreign Judgment &amp; Indian Enforcement Strategy<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Whether you have already obtained a foreign decree or are considering litigation against an Indian party, obtain a preliminary assessment of the Indian recognition and enforcement issues, available execution route, and potential asset-related challenges.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Your foreign judgment may establish your legal right. The next question is whether that right can be effectively enforced in India.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\ud83d\udcde Call 9650499965<\/li>\n\n\n\n<li>\ud83d\udcac WhatsApp 8851978611<\/li>\n\n\n\n<li>\ud83d\udce7 admin@legalserviceindia.com<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Foreign Court Judgment | Recognition &amp; Enforcement in India | Section 44A CPC | Section 13 CPC | Foreign Decree Execution | International Litigation | Asset Protection in India<\/strong><\/p>\n\n\n\n<h2 id=\"h-important-authorities\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Important_Authorities\"><\/span>Important Authorities<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>No.<\/th><th>Case<\/th><th>Authority \/ Reference<\/th><th>Date<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td><em>Ras Al Khaimah Investment Authority v. Matrix Pharmacorp Private Limited &amp; Anr.<\/em><\/td><td>2026 INSC 932<br>Supreme Court of India<\/td><td>1 September 2026<\/td><\/tr><tr><td>2<\/td><td><em>Messer Griesheim GmbH (now Air Liquide Deutschland GmbH) v. Goyal MG Gases Private Limited<\/em><\/td><td>2026 INSC 401<br>Supreme Court of India<\/td><td>21 April 2026<\/td><\/tr><tr><td>3<\/td><td><em>Bank of Baroda v. Kotak Mahindra Bank Ltd.<\/em><\/td><td>Civil Appeal No. 2175 of 2020<br>Supreme Court of India<\/td><td>17 March 2020<\/td><\/tr><tr><td>4<\/td><td><em>Babu Ram Gupta v. Sudhir Bhasin &amp; Anr.<\/em><\/td><td>(1980) 3 SCC 47<br>Relevant to the principles governing undertakings and contempt.<\/td><td><\/td><\/tr><tr><td>5<\/td><td><em>Patanjali Ayurved Ltd., In re v. Union of India<\/em><\/td><td>(2024) 19 SCC 193<br>Relevant to determining whether a statement amounts to a binding undertaking.<\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"h-frequently-asked-questions\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 id=\"h-can-a-foreign-court-judgment-be-enforced-in-india\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Can_a_Foreign_Court_Judgment_Be_Enforced_in_India\"><\/span>Can a Foreign Court Judgment Be Enforced in India?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, subject to the requirements of Indian law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The applicable route depends, among other things, upon the country and court that issued the judgment, whether the judgment falls within the Section 44A framework, and whether the judgment satisfies the requirements governing conclusiveness and execution in India.<\/p>\n\n\n\n<h3 id=\"h-what-is-section-44a-cpc\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Is_Section_44A_CPC\"><\/span>What Is Section 44A CPC?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Section 44A CPC provides a mechanism for executing decrees passed by superior courts of reciprocating territories in India, subject to the statutory requirements and objections available under Indian law.<\/p>\n\n\n\n<h3 id=\"h-does-section-44a-mean-that-every-foreign-decree-is-automatically-enforceable\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Does_Section_44A_Mean_That_Every_Foreign_Decree_Is_Automatically_Enforceable\"><\/span>Does Section 44A Mean That Every Foreign Decree Is Automatically Enforceable?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Section 44A provides an execution mechanism. It does not remove the statutory safeguards applicable to foreign judgments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The decree-holder must still consider the requirements of Indian law.<\/p>\n\n\n\n<h3 id=\"h-what-is-section-13-cpc\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Is_Section_13_CPC\"><\/span>What Is Section 13 CPC?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Section 13 CPC sets out circumstances in which a foreign judgment may not be conclusive in India.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These include issues relating to jurisdiction, merits, natural justice, fraud, and certain conflicts with international or Indian law.<\/p>\n\n\n\n<h3 id=\"h-did-the-supreme-court-decide-section-13-in-the-rakia-case\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Did_the_Supreme_Court_Decide_Section_13_in_the_RAKIA_Case\"><\/span>Did the Supreme Court Decide Section 13 in the RAKIA Case?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Not finally.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court recorded the existence of Section 13 objections that had already been considered in the execution proceedings but expressly declined to pronounce upon those issues.<\/p>\n\n\n\n<h3 id=\"h-can-indian-courts-protect-assets-during-enforcement-of-a-foreign-decree\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Can_Indian_Courts_Protect_Assets_During_Enforcement_of_a_Foreign_Decree\"><\/span>Can Indian Courts Protect Assets During Enforcement of a Foreign Decree?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Where the circumstances justify such protection, Indian courts can grant appropriate interim relief.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In RAKIA, the Supreme Court required additional security and restored protective directions concerning post-merger assets.<\/p>\n\n\n\n<h3 id=\"h-can-a-foreign-decree-automatically-be-enforced-against-companies-related-to-the-judgment-debtor\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Can_a_Foreign_Decree_Automatically_Be_Enforced_Against_Companies_Related_to_the_Judgment_Debtor\"><\/span>Can a Foreign Decree Automatically Be Enforced Against Companies Related to the Judgment Debtor?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Corporate entities ordinarily have separate legal personalities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The fact that companies are related does not automatically make the assets of one company available to satisfy the liabilities of another.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Whether assets can ultimately be reached depends upon the facts, evidence, and applicable law.<\/p>\n\n\n\n<h3 id=\"h-did-the-supreme-court-lift-the-corporate-veil-in-rakia\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Did_the_Supreme_Court_Lift_the_Corporate_Veil_in_RAKIA\"><\/span>Did the Supreme Court Lift the Corporate Veil in RAKIA?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Court did not finally lift the corporate veil and left the ultimate question to the competent commercial courts.<\/p>\n\n\n\n<h3 id=\"h-what-happens-if-a-judgment-debtor-attempts-to-dissipate-assets\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Happens_If_a_Judgment_Debtor_Attempts_to_Dissipate_Assets\"><\/span>What Happens If a Judgment Debtor Attempts to Dissipate Assets?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A decree-holder may seek appropriate protective remedies under Indian procedural law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The nature of the evidence and the circumstances of the case will determine what relief may be available.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The RAKIA judgment demonstrates the importance of seeking protection before the execution process becomes ineffective.<\/p>\n\n\n\n<h3 id=\"h-can-a-statement-in-a-court-pleading-amount-to-an-undertaking\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Can_a_Statement_in_a_Court_Pleading_Amount_to_an_Undertaking\"><\/span>Can a Statement in a Court Pleading Amount to an Undertaking?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Not automatically.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The nature, language, and surrounding circumstances of the statement must establish that it was intended to constitute a binding undertaking to the court.<\/p>\n\n\n\n<h3 id=\"h-why-is-messer-griesheim-important\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_Is_Messer_Griesheim_Important\"><\/span>Why Is Messer Griesheim Important?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Messer Griesheim demonstrates that a foreign judgment may fail the Indian enforcement test where the foreign procedure does not satisfy the requirements applicable under Section 13 CPC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court also considered Indian foreign-exchange and regulatory requirements in that case.<\/p>\n\n\n\n<h3 id=\"h-what-is-the-importance-of-bank-of-baroda-v-kotak-mahindra-bank\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Is_the_Importance_of_Bank_of_Baroda_v_Kotak_Mahindra_Bank\"><\/span>What Is the Importance of Bank of Baroda v. Kotak Mahindra Bank?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">It is an important Supreme Court authority concerning limitation applicable to execution in India of a foreign decree from a reciprocating country.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For a foreign decree-holder, limitation should be examined at the earliest stage rather than after enforcement difficulties have already arisen.<\/p>\n\n\n\n<h2 id=\"h-need-to-enforce-a-foreign-court-judgment-in-india\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Need_to_Enforce_a_Foreign_Court_Judgment_in_India\"><\/span>Need to Enforce a Foreign Court Judgment in India?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 id=\"h-won-your-case-abroad-now-make-your-judgment-enforceable-in-india\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Won_Your_Case_Abroad_Now_Make_Your_Judgment_Enforceable_in_India\"><\/span>Won Your Case Abroad? Now Make Your Judgment Enforceable in India.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Obtaining a foreign judgment is only the first step. If the judgment debtor has property, bank accounts, shares, business interests, or other assets in India, the next step is to develop a proper Indian enforcement strategy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you are a foreign company, international investor, overseas business, bank, NRI, foreign decree-holder, or individual holding a foreign judgment against a party with assets in India, do not leave enforcement until the last stage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Indian legal position may involve recognition of foreign judgments, Section 13 CPC, Section 44A CPC, execution proceedings, limitation, asset protection, corporate restructuring, and interim protective relief.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The earlier you assess your enforcement options, the better you can protect your position.<\/p>\n\n\n\n<h2 id=\"h-adv-tarun-choudhury\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Adv_Tarun_Choudhury\"><\/span>Adv. Tarun Choudhury<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Supreme Court Advocate | 25+ Years of Legal Experience<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\ud83d\udcde Call: 9650499965<\/li>\n\n\n\n<li>\ud83d\udcac WhatsApp: 8851978611<\/li>\n\n\n\n<li>\ud83d\udce7 Email: admin@legalserviceindia.com<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-key-takeaways-from-the-rakia-judgment\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Takeaways_from_the_RAKIA_Judgment\"><\/span>Key Takeaways from the RAKIA Judgment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The principal lessons can be summarized as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>RAKIA is primarily an execution and asset-protection judgment, not a fresh Supreme Court precedent deciding all Section 13 CPC exceptions.<\/li>\n\n\n\n<li>A foreign decree can become the starting point of substantial litigation in India concerning execution.<\/li>\n\n\n\n<li>Interim protection may be justified where there is a prima facie concern that enforcement could otherwise be frustrated.<\/li>\n\n\n\n<li>The Supreme Court directed \u20b9200 crore in additional security in the circumstances of the case.<\/li>\n\n\n\n<li>The Court restored protective directions concerning post-merger assets.<\/li>\n\n\n\n<li>The Supreme Court did not finally lift the corporate veil.<\/li>\n\n\n\n<li>Corporate restructuring does not automatically extinguish or defeat an existing execution proceeding.<\/li>\n\n\n\n<li>A prima facie concern regarding asset dissipation should not be reported as a final judicial finding of wrongdoing.<\/li>\n\n\n\n<li>A statement in pleadings does not automatically constitute an undertaking capable of founding contempt proceedings.<\/li>\n\n\n\n<li>The Commercial Courts were directed to deal with the pending execution matters within four months.<\/li>\n\n\n\n<li>Section 13 remains fundamental to foreign judgment enforcement, but RAKIA should not be cited as though it finally interpreted all six statutory exceptions.<\/li>\n\n\n\n<li>Messer Griesheim demonstrates that a foreign judgment can fail the Indian enforcement test where the foreign procedure does not satisfy applicable requirements of Indian law.<\/li>\n\n\n\n<li>Bank of Baroda v. Kotak Mahindra Bank Ltd. remains an important authority concerning limitation for execution of foreign decrees under Section 44A.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-legal-information-disclaimer\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Legal_Information_Disclaimer\"><\/span>Legal Information Disclaimer<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This article is intended for general legal information and should not be treated as legal advice for a particular case. Cross-border enforcement involves jurisdiction-specific procedural and substantive issues that should be examined on the facts of the individual matter.<\/p>\n\n\n\n<ul class=\"wp-block-yoast-seo-related-links yoast-seo-related-links\">\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/cross-border-commercial-disputes-in-the-uae-jurisdiction-foreign-judgements-international-arbitration-explained\/\">Cross-Border Commercial Disputes in the UAE: Jurisdiction, Foreign Judgments &amp; International Arbitration Explained<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/enforcement-of-foreign-arbitral-awards-in-india\/\">Enforcement of Foreign Arbitral Awards in India: 2026 Guide for Foreign Companies<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/asset-tracing-and-recovery-in-uae-how-creditors-can-recover-assets\/\">Asset Tracing and Recovery in UAE: How Creditors Can Recover Assets<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/mere-pendency-of-appeal-does-not-operate-as-stay-on-execution-of-the-courts-decree\/\">Mere Pendency Of Appeal Does Not Operate As A Stay On Execution Of The Court&#8217;s Decree<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/uae-business-law-2026-complete-legal-guide-for-foreign-investors-companies\/\">UAE Business Law 2026: Complete Legal Guide for Foreign Investors &amp; Companies<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Foreign Court Judgments: Recognition &amp; Enforcement in India\u2014What the Supreme Court\u2019s RAKIA Judgment Means for Foreign Decree-Holders Introduction Winning a case in a foreign country is not necessarily the end of the litigation. In many international disputes, it is only the beginning of the next and often more difficult phase: enforcing the judgment where the<\/p>\n","protected":false},"author":352,"featured_media":32842,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"two_page_speed":[],"_jetpack_memberships_contains_paid_content":false,"_joinchat":[],"footnotes":""},"categories":[80,5817,95],"tags":[355,5818,28],"class_list":["post-32841","post","type-post","status-publish","format-standard","has-post-thumbnail","category-international-law","category-legal-services","category-supreme-court","tag-international-law","tag-services","tag-top-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.4 (Yoast SEO v28.5) - 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