https://www.taxtmi.com/caselaws?id=408532 Money laundering prosecution under the PMLA cannot proceed on allegations that merely replicate an earlier CBI charge sheet when no surviving scheduled offence and no independent ED material establish the statutory ingredients, including nexus with proceeds of crime; the prosecution was therefore unsustainable. The Court also held that the 2009 amendment bringing the relevant predicate offences into the schedule could not apply retrospectively to conduct allegedly committed before that inclusion, as criminal liability cannot be imposed ex post facto under Article 20 of the Constitution. On both grounds, the proceedings were quashed. en-us Wed, 02 Jun 2021 00:00:00 +0530 Fri, 11 Jun 2021 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408532 Money laundering prosecution under the PMLA cannot proceed on allegations that merely replicate an earlier CBI charge sheet when no surviving scheduled offence and no independent ED material establish the statutory ingredients, including nexus with proceeds of crime; the prosecution was therefore unsustainable. The Court also held that the 2009 amendment bringing the relevant predicate offences into the schedule could not apply retrospectively to conduct allegedly committed before that inclusion, as criminal liability cannot be imposed ex post facto under Article 20 of the Constitution. On both grounds, the proceedings were quashed. Case-Laws Money Laundering Wed, 02 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408532