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        Case ID :
        Money Laundering

        The AT dismissed the appeal challenging ED's retention of seized...

        ED retains seized gold in money laundering case involving demonetized currency conversion through fraudulent RTGS entries

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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 dismissed the appeal challenging ED's retention of seized gold and jewelry in a money laundering case involving fraudulent conversion of demonetized currency. The appellant allegedly facilitated RTGS entries for jewellers to convert demonetized Rs. 500 and Rs. 1000 notes into gold through front company accounts at Axis Bank. The tribunal held that absence of police charge sheet does not entitle relief until closure report filing and acceptance. The delivery of jewelry post-demonetization on 08.11.2016 evidenced accommodation entries provided for commission in furtherance of conspiracy. The seized gold constituted prima facie proceeds of crime under PMLA provisions. The retention order remained valid despite procedural delays, with appellant granted liberty to claim seized materials upon acquittal from the Special Judge PMLA Court.
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