https://www.taxtmi.com/caselaws?id=772250 In proceedings under the Prevention of Money Laundering Act, the Enforcement Directorate is not required to re-investigate the predicate offence, which remains within the domain of the police or CBI. Its enquiry is limited to whether there is prima facie material of the scheduled offence, whether proceeds of crime exist, whether they are laundered or likely to be laundered, and whether the attached property can be linked to those proceeds. Where assets appear to have been acquired directly or indirectly from proceeds of crime, the person concerned must explain the lawful source of acquisition. On the facts, the Tribunal found a sufficient link between the appellant's properties and the alleged criminal activity, and upheld the attachment. en-us Tue, 25 Mar 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772250 In proceedings under the Prevention of Money Laundering Act, the Enforcement Directorate is not required to re-investigate the predicate offence, which remains within the domain of the police or CBI. Its enquiry is limited to whether there is prima facie material of the scheduled offence, whether proceeds of crime exist, whether they are laundered or likely to be laundered, and whether the attached property can be linked to those proceeds. Where assets appear to have been acquired directly or indirectly from proceeds of crime, the person concerned must explain the lawful source of acquisition. On the facts, the Tribunal found a sufficient link between the appellant's properties and the alleged criminal activity, and upheld the attachment. Case-Laws Money Laundering Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772250