https://www.taxtmi.com/caselaws?id=263195 Proceedings for provisional attachment under the Prevention of Money-Laundering Act, 2002 are interlocutory and aimed at securing suspected proceeds of crime pending further action. They do not finally determine whether money-laundering or the scheduled offence has been committed, and observations made while confirming or maintaining attachment do not amount to findings on criminal liability. Such observations do not bind the criminal court, operate as res judicata, or prejudice the independent adjudication of the prosecution, which must be decided on the evidence led before the competent court. en-us Mon, 01 Jun 2015 00:00:00 +0530 Tue, 02 Apr 2019 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263195 Proceedings for provisional attachment under the Prevention of Money-Laundering Act, 2002 are interlocutory and aimed at securing suspected proceeds of crime pending further action. They do not finally determine whether money-laundering or the scheduled offence has been committed, and observations made while confirming or maintaining attachment do not amount to findings on criminal liability. Such observations do not bind the criminal court, operate as res judicata, or prejudice the independent adjudication of the prosecution, which must be decided on the evidence led before the competent court. Case-Laws FEMA Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263195