https://www.taxtmi.com/caselaws?id=770865 Provisional attachment under the Prevention of Money Laundering Act, 2002 may be based on material from an FIR, charge-sheet, bank records, recorded statements and account scrutiny; the Enforcement Directorate need not re-investigate the predicate offence before forming its reason to believe. Police seizure and money-laundering attachment serve distinct purposes: seizure retains material within criminal proceedings, while attachment preserves alleged proceeds of crime against dissipation pending adjudication and confiscation. Prior seizure under the Prevention of Corruption Act, 1988 does not itself preclude attachment or establish double attachment. A subsequent attachment linked to a separate FIR remains maintainable where property overlap or duplication is not demonstrated. 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 from an FIR, charge-sheet, bank records, recorded statements and account scrutiny; the Enforcement Directorate need not re-investigate the predicate offence before forming its reason to believe. Police seizure and money-laundering attachment serve distinct purposes: seizure retains material within criminal proceedings, while attachment preserves alleged proceeds of crime against dissipation pending adjudication and confiscation. Prior seizure under the Prevention of Corruption Act, 1988 does not itself preclude attachment or establish double attachment. A subsequent attachment linked to a separate FIR remains maintainable where property overlap or duplication is not demonstrated. Case-Laws Money Laundering Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770865