https://www.taxtmi.com/caselaws?id=773322 Money-laundering is treated as an independent and continuing offence, focused on the projection, possession, concealment or dealing with proceeds of crime rather than solely on the date of property acquisition or the predicate offence. Properties acquired before the Prevention of Money Laundering Act, 2002, or before inclusion of a scheduled offence, may be attached where they are traceable to criminal activity or represent equivalent value. The Enforcement Directorate need not reinvestigate the predicate offence, but must examine proceeds of crime and the laundering trail. Provisional attachment requires material supporting a belief that proceeds of crime are held and that non-attachment may frustrate confiscation; these conditions were treated as met, upholding the attachment. en-us Thu, 12 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773322 Money-laundering is treated as an independent and continuing offence, focused on the projection, possession, concealment or dealing with proceeds of crime rather than solely on the date of property acquisition or the predicate offence. Properties acquired before the Prevention of Money Laundering Act, 2002, or before inclusion of a scheduled offence, may be attached where they are traceable to criminal activity or represent equivalent value. The Enforcement Directorate need not reinvestigate the predicate offence, but must examine proceeds of crime and the laundering trail. Provisional attachment requires material supporting a belief that proceeds of crime are held and that non-attachment may frustrate confiscation; these conditions were treated as met, upholding the attachment. Case-Laws Money Laundering Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773322