Chartered Accountant's issuance of five Form 15CB certificates alone not proof of money-laundering conspiracy under PMLA

SC dismissed the special leave petition, upholding the High Court's finding that issuance of five Form 15CB certificates at a client's request, by itself, does not establish participation in a money-laundering conspiracy. The courts concluded a Chartered Accountant's role is limited to examining the nature of the remittance and not to adjudicate the genuineness of client-submitted documents, so no interference with the impugned order was warranted.

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"Delay condoned." The Court reviewed the matter and "find no reason to interfere with the impugned order," thereby dismissing the Special Leave Petition: "The Special Leave Petition is dismissed." Additionally, the Court recorded that the "Pending application stands disposed of." The record shows representation for the petitioner and no appearance for the respondent. The decision is an exercise of appellate discretion limited to assessing the impugned order's correctness, and the Court declined to disturb the lower forum's ruling, concluding the appeal lacked merit warranting interference.

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