Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Provisional attachment of property under the PMLA was challenged on the ground that the predicate (scheduled offence) proceedings were not maintainable against certain persons and, therefore, the attached property ought to be released. It was held that where a principal accused in the scheduled offence remains neither quashed nor discharged/acquitted, property linked to the alleged proceeds of crime cannot be released on that basis and can continue to be attached while the predicate proceedings are pending. It was further held that attachment under the PMLA is not confined to persons named as accused in the scheduled offence and extends to any person involved in processes connected with proceeds of crime. The appeal was dismissed. - AT
Provisional attachment of property under the PMLA was challenged on the ground that the predicate (scheduled offence) proceedings were not maintainable against certain persons and, therefore, the attached property ought to be released. It was held that where a principal accused in the scheduled offence remains neither quashed nor discharged/acquitted, property linked to the alleged proceeds of crime cannot be released on that basis and can continue to be attached while the predicate proceedings are pending. It was further held that attachment under the PMLA is not confined to persons named as accused in the scheduled offence and extends to any person involved in processes connected with proceeds of crime. The appeal was dismissed. - AT
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