https://www.taxtmi.com/caselaws?id=183944 Proceedings under the Prevention of Money Laundering Act, 2002 were treated as independent of the underlying scheduled offence and not barred by an earlier acquittal in the related criminal trial. The Court noted that the PMLA is a special enactment with overriding effect, and that once money-laundering allegations are made, the burden under section 24 shifts to the accused to show that the property is untainted. On that basis, the plea of double jeopardy failed, and the challenge to the ECIR, attachment, and alleged procedural illegality in the investigation was not accepted. en-us Mon, 16 Dec 2013 00:00:00 +0530 Mon, 09 Jan 2023 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183944 Proceedings under the Prevention of Money Laundering Act, 2002 were treated as independent of the underlying scheduled offence and not barred by an earlier acquittal in the related criminal trial. The Court noted that the PMLA is a special enactment with overriding effect, and that once money-laundering allegations are made, the burden under section 24 shifts to the accused to show that the property is untainted. On that basis, the plea of double jeopardy failed, and the challenge to the ECIR, attachment, and alleged procedural illegality in the investigation was not accepted. Case-Laws Money Laundering Mon, 16 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183944