https://www.taxtmi.com/caselaws?id=773065 Absence of a charge-sheet in every predicate FIR did not defeat ECIR recording or provisional attachment where charge-sheets had in fact been filed in some connected FIRs and the material still disclosed predicate offences. Section 420 IPC was already a scheduled offence when the FIRs and ECIR were registered, so the ECIR was not invalid on that ground. The tribunal also held that the burden was not wrongly shifted: investigation material, including Section 50 statements, supported a prima facie money-laundering case and the attached property's source had to be explained by the persons in possession. Provisional attachment was sustained because recorded reasons to believe existed and charge-sheet filing under Section 173 CrPC was not the sole condition. The attachment and confirmation order were upheld. en-us Thu, 20 Mar 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773065 Absence of a charge-sheet in every predicate FIR did not defeat ECIR recording or provisional attachment where charge-sheets had in fact been filed in some connected FIRs and the material still disclosed predicate offences. Section 420 IPC was already a scheduled offence when the FIRs and ECIR were registered, so the ECIR was not invalid on that ground. The tribunal also held that the burden was not wrongly shifted: investigation material, including Section 50 statements, supported a prima facie money-laundering case and the attached property's source had to be explained by the persons in possession. Provisional attachment was sustained because recorded reasons to believe existed and charge-sheet filing under Section 173 CrPC was not the sole condition. The attachment and confirmation order were upheld. Case-Laws Money Laundering Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773065