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        Case ID :
        Money Laundering

        The AT upheld the provisional attachment order against the...

        Money Laundering Probe Reveals Systematic Fund Layering, Confirms Provisional Attachment of Company Assets Under PMLA Section 5(1)

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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 upheld the provisional attachment order against the appellant company, finding substantial evidence of money laundering activities. The tribunal determined that the company was involved in layering funds for PFI through suspicious financial transactions, with unexplained discrepancies of Rs. 90 lakhs in cash books. The court found reasonable apprehension of property concealment under Section 5(1) of PMLA, 2002, and concluded that the attached immovable properties were proceeds of crime connected to scheduled offences. The appellant failed to justify the source of funds or challenge the allegations effectively. Consequently, the appeal challenging the provisional attachment was dismissed, confirming the original order's legal validity.
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