https://www.taxtmi.com/caselaws?id=788779 Provisional attachment under money-laundering law can be sustained against a person not named in the FIR or charge-sheet if material shows possession or receipt of proceeds of crime. The tribunal rejected the objection based on non-impleadment, finding that formal accusation in the predicate offence is unnecessary where the property is tainted. It also found that the appellants failed to prove a lawful source for remittances and property purchases, as the claimed earnings were unsupported by bank records or reliable accounts and the surrounding evidence indicated acquisition from tainted funds. The attachment and its confirmation were therefore sustained and the appeals dismissed. en-us Thu, 12 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788779 Provisional attachment under money-laundering law can be sustained against a person not named in the FIR or charge-sheet if material shows possession or receipt of proceeds of crime. The tribunal rejected the objection based on non-impleadment, finding that formal accusation in the predicate offence is unnecessary where the property is tainted. It also found that the appellants failed to prove a lawful source for remittances and property purchases, as the claimed earnings were unsupported by bank records or reliable accounts and the surrounding evidence indicated acquisition from tainted funds. The attachment and its confirmation were therefore sustained and the appeals dismissed. Case-Laws Money Laundering Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788779