https://www.taxtmi.com/caselaws?id=776619 PMLA proceedings may continue where material shows a scheduled offence, laundering activity, and a proceeds-of-crime trail; the ED is not required to re-investigate the predicate offence, but may examine the material for money-laundering purposes. Money-laundering is a distinct and continuing offence, so attachment is not barred merely because the underlying offence pre-dated PMLA if laundering continued later. The Tribunal also applied the statutory basis for provisional attachment where property may be concealed or transferred, accepted equivalent-value attachment when tainted assets were unavailable, and rejected unsupported claims of independent ownership and stridhan. It upheld the attachment and confirmation proceedings, while restraining coercive steps pending criminal trials except in exceptional circumstances. en-us Wed, 30 Jul 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776619 PMLA proceedings may continue where material shows a scheduled offence, laundering activity, and a proceeds-of-crime trail; the ED is not required to re-investigate the predicate offence, but may examine the material for money-laundering purposes. Money-laundering is a distinct and continuing offence, so attachment is not barred merely because the underlying offence pre-dated PMLA if laundering continued later. The Tribunal also applied the statutory basis for provisional attachment where property may be concealed or transferred, accepted equivalent-value attachment when tainted assets were unavailable, and rejected unsupported claims of independent ownership and stridhan. It upheld the attachment and confirmation proceedings, while restraining coercive steps pending criminal trials except in exceptional circumstances. Case-Laws Money Laundering Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776619