Proceeds of crime must have nexus with the scheduled offence; pre-offence property attachment needs factual proof.

Section 32A IBC limits action against corporate debtor property prospectively, not retrospective provisional attachment already made.

Provisional attachment of alleged proceeds of crime can cover non-accused persons who fail to prove lawful source of funds.

Scheme implementation cannot dilute criminal prosecution; attached assets may be released for investors while charges continue independently.

Proceeds of crime includes equivalent-value property, allowing attachment of earlier-acquired assets when tainted property is unavailable.

Proceeds of Crime can include equivalent-value property when tainted assets are untraceable; provisional attachment sustained.

PMLA provisional attachment of mortgaged property fails where no material shows likely alienation or bank collusion.

PMLA attachment overrides secured creditor priority, with release or restoration to be sought before the Special Court.

Money laundering attachment can extend to non-accused property when tainted funds are later infused into it.

Risk of evidence tampering justified bail refusal where prima facie material links accused to mob mobilisation and money laundering.

Proceeds of crime can include equivalent value property; attachment upheld where original proceeds are siphoned off or untraceable.

Continuing Offence of Money Laundering: continued possession or use of property purchased from tainted funds sustains attachment.

Proceeds of Crime: lack of credible source evidence upheld provisional attachment; valuation treated as fair market value at acquisition.

Proceeds of crime: equivalent value attachment permitted where funds were siphoned off; provisional attachment under PMLA upheld.

Predicate offence for money laundering justified continuation of proceedings and upheld seizure due to admissions and ledger evidence.

Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...

Electronic Service Validity: email service upheld, RUDs remitted for supply by Adjudicating Authority and supplementary reply allowed.

Freezing power under PMLA may be applied where investigative material gives reasons to believe proceeds of crime, even despite prior encumbrances.

Provisional attachment under PMLA confirmed where seized records and corroboration showed forged degrees and undisclosed proceeds of crime.

Proceeds of crime: excess excavation quantified as wrongful gain; equivalent-value property may be provisionally attached when taint is untraceable.