https://www.taxtmi.com/caselaws?id=785145 Money laundering law clarified that the second limb of the definition of proceeds of crime applies where predicate-offence proceeds are not traceable, permitting provisional attachment of property acquired prior to the offence to the extent of equivalent value; that principle was applied to sustain attachment. The decision accepts virtual hearing as adequate opportunity and rejects natural justice violation where physical hearing was declined by the appellant. Findings of fraudulent accounts and failure to return a portion of received funds were treated as maintenance of proceeds, supporting continued attachment and dismissal of the appeals. en-us Mon, 12 Jan 2026 00:00:00 +0530 Mon, 19 Jan 2026 07:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785145 Money laundering law clarified that the second limb of the definition of proceeds of crime applies where predicate-offence proceeds are not traceable, permitting provisional attachment of property acquired prior to the offence to the extent of equivalent value; that principle was applied to sustain attachment. The decision accepts virtual hearing as adequate opportunity and rejects natural justice violation where physical hearing was declined by the appellant. Findings of fraudulent accounts and failure to return a portion of received funds were treated as maintenance of proceeds, supporting continued attachment and dismissal of the appeals. Case-Laws Money Laundering Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785145