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        Case ID :
        Money Laundering

        The AT ruled that the ED's attachment of properties beyond the...

        Property Attachment Exceeding Seized Gold's Value Under PMLA Deemed Unjustified Under Sections 135(1)(a)(i)(A) and 135(1)(b)(i)(A)

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The AT ruled that the ED's attachment of properties beyond the value of seized gold was unjustified. The scheduled offences under Customs Act Sections 135(1)(a)(i)(A) and 135(1)(b)(i)(A) related solely to foreign gold valued at 13.56 crores, which was already seized by DRI and subsequently attached by ED. Following Vijay Madanlal Choudhary, the ED could not presume additional scheduled offences without evidence, nor attach property exceeding the value of identified proceeds of crime. While unexplained investments might warrant action under tax laws, PMLA proceedings cannot be initiated based on mere assumptions that assets exceeding known income sources derived from scheduled offences. The appeal was disposed of accordingly.
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