https://www.taxtmi.com/caselaws?id=773488 The Appellate Tribunal under SAFEMA upheld ED's provisional attachment order (PAO) in a money laundering case involving illegal IMFL manufacture. The tribunal ruled that Joint Director ED was competent to issue PAO in Deputy Director's absence, and subsequent filing of original complaint by Deputy Director was valid. The court held that available documents sufficed to form reasonable belief for attachment, evidence gathered after PAO could be relied upon, and seven-year delay didn't invalidate the order due to respondents' non-cooperation. The tribunal set aside the Adjudicating Authority's order dismissing the attachment and confirmed ED's property attachment, allowing the appeal. en-us Wed, 18 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773488 The Appellate Tribunal under SAFEMA upheld ED's provisional attachment order (PAO) in a money laundering case involving illegal IMFL manufacture. The tribunal ruled that Joint Director ED was competent to issue PAO in Deputy Director's absence, and subsequent filing of original complaint by Deputy Director was valid. The court held that available documents sufficed to form reasonable belief for attachment, evidence gathered after PAO could be relied upon, and seven-year delay didn't invalidate the order due to respondents' non-cooperation. The tribunal set aside the Adjudicating Authority's order dismissing the attachment and confirmed ED's property attachment, allowing the appeal. Case-Laws Money Laundering Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773488