https://www.taxtmi.com/caselaws?id=435358 The Prevention of Money Laundering Act, 2002 permits attachment, confirmation, confiscation and release of property even if the principal trial cannot be completed because the accused has died. The special statutory scheme prevails over general criminal-law principles, including the presumption of innocence, and proceedings may apply a reverse burden in relation to proceeds of crime. On the material recorded, the property was treated as alternate property linked to proceeds of crime, and the petitioner did not establish a legitimate source or rebut the basis for attachment. Confiscation was therefore upheld and release refused. en-us Mon, 27 Feb 2023 00:00:00 +0530 Fri, 17 Mar 2023 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435358 The Prevention of Money Laundering Act, 2002 permits attachment, confirmation, confiscation and release of property even if the principal trial cannot be completed because the accused has died. The special statutory scheme prevails over general criminal-law principles, including the presumption of innocence, and proceedings may apply a reverse burden in relation to proceeds of crime. On the material recorded, the property was treated as alternate property linked to proceeds of crime, and the petitioner did not establish a legitimate source or rebut the basis for attachment. Confiscation was therefore upheld and release refused. Case-Laws Money Laundering Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435358