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The AT dismissed the appeal, upholding attachment of four properties as "proceeds of crime" under PMLA. It declined to re-evaluate investigative evidence because the appellant and co-accused face trial for the predicate offence and ED lacks power to re-investigate the scheduled offence. Two properties purchased in 2011 were held to be directly acquired from criminal proceeds; two earlier acquisitions were held attachable under the second limb of "proceeds of crime" as equivalent value where proceeds were siphoned off and unavailable. The AT applied binding higher-court precedent interpreting the statutory definition and concluded attachment of equivalent value was lawful, thereby rejecting the appellant's grounds.
The AT dismissed the appeal, upholding attachment of four properties as "proceeds of crime" under PMLA. It declined to re-evaluate investigative evidence because the appellant and co-accused face trial for the predicate offence and ED lacks power to re-investigate the scheduled offence. Two properties purchased in 2011 were held to be directly acquired from criminal proceeds; two earlier acquisitions were held attachable under the second limb of "proceeds of crime" as equivalent value where proceeds were siphoned off and unavailable. The AT applied binding higher-court precedent interpreting the statutory definition and concluded attachment of equivalent value was lawful, thereby rejecting the appellant's grounds.
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TaxTMI 
TaxTMI 
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