https://www.taxtmi.com/caselaws?id=458148 Cross-examination in provisional attachment proceedings under the Prevention of Money Laundering Act is not an absolute entitlement. The Adjudicating Authority is guided by natural justice and may regulate its own procedure, but Regulation 21 does not create a blanket right to cross-examine every witness whose statements are relied upon. Because such proceedings are summary in nature, cross-examination depends on the facts, the nature of the proceeding, and whether denial causes prejudice. Where relied-upon material is supplied and the affected party has an opportunity to respond, refusal of cross-examination may be justified. en-us Tue, 31 Jan 2023 00:00:00 +0530 Thu, 10 Oct 2024 20:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458148 Cross-examination in provisional attachment proceedings under the Prevention of Money Laundering Act is not an absolute entitlement. The Adjudicating Authority is guided by natural justice and may regulate its own procedure, but Regulation 21 does not create a blanket right to cross-examine every witness whose statements are relied upon. Because such proceedings are summary in nature, cross-examination depends on the facts, the nature of the proceeding, and whether denial causes prejudice. Where relied-upon material is supplied and the affected party has an opportunity to respond, refusal of cross-examination may be justified. Case-Laws Money Laundering Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458148