Beneficial ownership and benami transactions upheld where unexplained cash repayments and accommodated LC entries camouflaged proceeds of crime.

Proceeds of crime and property equivalent in value: failure to explain lawful source sustains attachment; lack of required notice can vitiate confirma...

Definition of proceeds of crime requires nexus to a scheduled offence; absence of prima facie nexus supported grant of bail.

Burden of proof in provisional attachment: failure to prove lawful sources upheld and attachment sustained.

Reverse burden of proof obliges owners to substantiate lawful sources for attached assets, or assets may be treated as proceeds of crime.

Burden of proof under Section 24: failure to disclose money trail justified confirmation of provisional attachment of properties.

Prima Facie Grave Suspicion under PMLA: discharge denied where materials suffice to proceed to trial.

Money Laundering as a continuing offence: use of criminal proceeds in construction sustains PMLA liability and attachment.

Provisional Attachment: attachment may target possessors of proceeds even if not accused, and such orders survive pending challenges.

Provisional attachment under PMLA: forensic audit is guidance; land and post formation LLP property attachments partly set aside.

Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...

Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...

Provisional attachment of undivided share in residential property under PMLA upheld; confirmation and appeals dismissed.

Interpretation of Section 8(7) and 8(8) of PMLA clarifies proceeds of crime scope; Special Court's order set aside, appeal restored for merits.

Transfer of criminal cases between Special Courts: accused may seek transfer under BNSS Section 447; High Court allowed consolidation.

Anticipatory bail under PMLA denied where twintest failed and custodial interrogation deemed necessary to protect investigation.

Legality of arrest under PMLA challenged over material and procedure, but court affirmed procedural compliance and dismissed petitions

Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...

Proceeds of crime and attachment of property of equivalent value upheld where original proceeds are not traceable, appeal dismissed