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    <title>2026 (3) TMI 1643 - GAUHATI HIGH COURT</title>
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    <description>Provisional attachment under the Act requires a nexus with proceeds of crime, and an order is not invalid merely because the statutory basis is not separately elaborated where the order itself records that basis. Property allegedly acquired before the scheduled offence cannot be attached if it has no connection with criminal activity, but where the date of acquisition is disputed and remains unproved, the attachment will not be disturbed at the appellate stage.</description>
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      <description>Provisional attachment under the Act requires a nexus with proceeds of crime, and an order is not invalid merely because the statutory basis is not separately elaborated where the order itself records that basis. Property allegedly acquired before the scheduled offence cannot be attached if it has no connection with criminal activity, but where the date of acquisition is disputed and remains unproved, the attachment will not be disturbed at the appellate stage.</description>
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      <law>Money Laundering</law>
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