https://www.taxtmi.com/caselaws?id=785707 Retention of property under the Prevention of Money Laundering Act requires strict compliance with Section 20, including a fresh recorded reason to believe after seizure, forwarding of the retention order and supporting material to the Adjudicating Authority, observance of the 180-day limit, and satisfaction of prima facie involvement in money laundering. Section 20 is a mandatory safeguard and a precondition to the confirmation process under Section 8(3). Direct resort to adjudication without these steps bypasses the prescribed statutory procedure and renders continued retention legally unsustainable, while also affecting constitutional protection of property. en-us Fri, 23 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 09:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785707 Retention of property under the Prevention of Money Laundering Act requires strict compliance with Section 20, including a fresh recorded reason to believe after seizure, forwarding of the retention order and supporting material to the Adjudicating Authority, observance of the 180-day limit, and satisfaction of prima facie involvement in money laundering. Section 20 is a mandatory safeguard and a precondition to the confirmation process under Section 8(3). Direct resort to adjudication without these steps bypasses the prescribed statutory procedure and renders continued retention legally unsustainable, while also affecting constitutional protection of property. Case-Laws Money Laundering Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785707