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The AT examined a money laundering case involving loan defaults and potential financial misconduct. The key legal issue centered on procedural compliance under PMLA, 2002, specifically Section 17(2). The tribunal found critical non-compliance by the investigating directorate in forwarding seizure reasons and materials to the Adjudicating Authority, despite claims of pandemic-related postal restrictions. The directorate failed to substantiate its justification for property retention, with evidence suggesting postal services were operational. Consequently, the AT affirmed the lower court's decision, rejecting the application for continued property seizure and mandating release of the seized assets. The appeal was dismissed, emphasizing strict adherence to statutory procedural requirements in investigative proceedings.
The AT examined a money laundering case involving loan defaults and potential financial misconduct. The key legal issue centered on procedural compliance under PMLA, 2002, specifically Section 17(2). The tribunal found critical non-compliance by the investigating directorate in forwarding seizure reasons and materials to the Adjudicating Authority, despite claims of pandemic-related postal restrictions. The directorate failed to substantiate its justification for property retention, with evidence suggesting postal services were operational. Consequently, the AT affirmed the lower court's decision, rejecting the application for continued property seizure and mandating release of the seized assets. The appeal was dismissed, emphasizing strict adherence to statutory procedural requirements in investigative proceedings.
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