https://www.taxtmi.com/caselaws?id=785036 Service of notice by speed post under the procedure then applicable was treated as valid, and the appellants' plea of non-service and ex parte proceedings failed because delivery was confirmed and they had actual awareness of the matter. In attachment proceedings under the Prevention of Money Laundering Act, the Adjudicating Authority could act on the Enforcement Directorate's material and complaint; independent recording of reasons in the manner required for provisional attachment was not necessary, so the challenge to the reason to believe failed. The appellants also failed to prove legitimate sources for the property, and the attachment was sustained because continued dealing with proceeds of crime attracts liability even where the scheduled offences were added later. en-us Mon, 05 Jan 2026 00:00:00 +0530 Fri, 16 Jan 2026 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785036 Service of notice by speed post under the procedure then applicable was treated as valid, and the appellants' plea of non-service and ex parte proceedings failed because delivery was confirmed and they had actual awareness of the matter. In attachment proceedings under the Prevention of Money Laundering Act, the Adjudicating Authority could act on the Enforcement Directorate's material and complaint; independent recording of reasons in the manner required for provisional attachment was not necessary, so the challenge to the reason to believe failed. The appellants also failed to prove legitimate sources for the property, and the attachment was sustained because continued dealing with proceeds of crime attracts liability even where the scheduled offences were added later. Case-Laws Money Laundering Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785036