https://www.taxtmi.com/caselaws?id=788163 Appellate review upheld retention and debit-freeze of respondent's bank accounts and FDRs because recorded investigative material and the Adjudicating Authority's reasons to believe established a prima facie nexus with proceeds of crime, justifying continued measures for adjudication. A pre-existing lien or encumbrance in favour of a third party does not by itself preclude seizure or freezing when material links the property to money laundering; encumbrance is not an absolute bar. Failure to mount an effective rebuttal and absence of fuller adversarial exchange did not vitiate the order where reasons to believe were contemporaneously recorded. en-us Thu, 12 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788163 Appellate review upheld retention and debit-freeze of respondent's bank accounts and FDRs because recorded investigative material and the Adjudicating Authority's reasons to believe established a prima facie nexus with proceeds of crime, justifying continued measures for adjudication. A pre-existing lien or encumbrance in favour of a third party does not by itself preclude seizure or freezing when material links the property to money laundering; encumbrance is not an absolute bar. Failure to mount an effective rebuttal and absence of fuller adversarial exchange did not vitiate the order where reasons to believe were contemporaneously recorded. Case-Laws Money Laundering Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788163