https://www.taxtmi.com/caselaws?id=781559 Where retention of seized property under the Prevention of Money Laundering Act rests on specific FIRs and other foundational material, those relied-upon documents must be supplied to the affected party. The ECIR itself need not be disclosed, but non-supply of the documents actually used to issue the notice and record reasons breaches fair procedure and disclosure requirements. A claim that the material came from other premises does not cure the failure to furnish the relied-upon record. On that basis, the retention order was set aside as unsustainable. en-us Tue, 28 Oct 2025 00:00:00 +0530 Tue, 18 Nov 2025 08:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781559 Where retention of seized property under the Prevention of Money Laundering Act rests on specific FIRs and other foundational material, those relied-upon documents must be supplied to the affected party. The ECIR itself need not be disclosed, but non-supply of the documents actually used to issue the notice and record reasons breaches fair procedure and disclosure requirements. A claim that the material came from other premises does not cure the failure to furnish the relied-upon record. On that basis, the retention order was set aside as unsustainable. Case-Laws Money Laundering Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781559