https://www.taxtmi.com/caselaws?id=770865 Provisional attachment under the Prevention of Money Laundering Act, 2002 may be based on material already available from the FIR, charge-sheet, bank records, statements and account scrutiny; the Enforcement Directorate need not re-investigate the predicate offence before forming the statutory belief. Prior police seizure does not prevent attachment under the money-laundering law, because seizure and attachment serve different purposes and are not double attachment. The article further states that seizure under the Prevention of Corruption Act, 1988 is not equivalent to provisional attachment under the PMLA, and that a later attachment linked to a separate FIR was maintainable where overlap was not shown. en-us Wed, 09 Apr 2025 00:00:00 +0530 Sat, 17 May 2025 08:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770865 Provisional attachment under the Prevention of Money Laundering Act, 2002 may be based on material already available from the FIR, charge-sheet, bank records, statements and account scrutiny; the Enforcement Directorate need not re-investigate the predicate offence before forming the statutory belief. Prior police seizure does not prevent attachment under the money-laundering law, because seizure and attachment serve different purposes and are not double attachment. The article further states that seizure under the Prevention of Corruption Act, 1988 is not equivalent to provisional attachment under the PMLA, and that a later attachment linked to a separate FIR was maintainable where overlap was not shown. Case-Laws Money Laundering Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770865