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AT dismissed appellant's challenge to provisional attachment order under PMLA concerning proceeds of crime from fraudulent Letter of Undertaking scheme. Investigation revealed appellant's husband orchestrated complex money laundering operation involving dummy companies across Dubai and Hong Kong, diverting USD 26.9 million through layered transactions. Property ownership transfer to appellant wife was deemed deliberate attempt to conceal proceeds of crime and evade enforcement agencies. Appellant failed to demonstrate prejudice from alleged natural justice violations, having raised all factual and legal issues in appeal proceedings. Husband's non-participation in investigation and appellant's delaying tactics undermined challenge to adjudicating authority's order. Sufficient grounds existed for attachment based on reasonable belief standard under money laundering provisions.
AT dismissed appellant's challenge to provisional attachment order under PMLA concerning proceeds of crime from fraudulent Letter of Undertaking scheme. Investigation revealed appellant's husband orchestrated complex money laundering operation involving dummy companies across Dubai and Hong Kong, diverting USD 26.9 million through layered transactions. Property ownership transfer to appellant wife was deemed deliberate attempt to conceal proceeds of crime and evade enforcement agencies. Appellant failed to demonstrate prejudice from alleged natural justice violations, having raised all factual and legal issues in appeal proceedings. Husband's non-participation in investigation and appellant's delaying tactics undermined challenge to adjudicating authority's order. Sufficient grounds existed for attachment based on reasonable belief standard under money laundering provisions.
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