https://www.taxtmi.com/caselaws?id=781560 Money-laundering proceedings were upheld on the basis that proceeds of crime may be proceeded against by value where the tainted property is unavailable, and that laundering is a continuing offence assessed by the date of laundering activity rather than the date of the underlying predicate conduct. The Tribunal rejected remand, want of reasons, laches, and challenges based on pre-Act purchases, later inclusion of offences in the schedule, and the claim that illegal mining alone was outside the schedule. It also held that the appellants had not disproved the material showing acquisition and layering of illicit funds, and declined release of the jointly owned property on the existing record. en-us Wed, 29 Oct 2025 00:00:00 +0530 Fri, 17 Apr 2026 15:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781560 Money-laundering proceedings were upheld on the basis that proceeds of crime may be proceeded against by value where the tainted property is unavailable, and that laundering is a continuing offence assessed by the date of laundering activity rather than the date of the underlying predicate conduct. The Tribunal rejected remand, want of reasons, laches, and challenges based on pre-Act purchases, later inclusion of offences in the schedule, and the claim that illegal mining alone was outside the schedule. It also held that the appellants had not disproved the material showing acquisition and layering of illicit funds, and declined release of the jointly owned property on the existing record. Case-Laws Money Laundering Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781560