https://www.taxtmi.com/caselaws?id=467964 Attachment under the Prevention of Money Laundering Act, 2002 is not limited to a person named as an accused in the scheduled offence; the ining test is whether the person is in possession of, or connected with, proceeds of crime, and the authority may rely on prima facie material showing generation, layering, dissipation, or concealment without re-investigating the predicate offence. On that basis, the challenge to retention proceedings was rejected. Unrelied seized documents and material were directed to be returned to the appellant, while material already relied upon in criminal proceedings could be retained pending those cases, with copies preserved for investigation. en-us Wed, 09 Apr 2025 00:00:00 +0530 Fri, 10 Apr 2026 20:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467964 Attachment under the Prevention of Money Laundering Act, 2002 is not limited to a person named as an accused in the scheduled offence; the ining test is whether the person is in possession of, or connected with, proceeds of crime, and the authority may rely on prima facie material showing generation, layering, dissipation, or concealment without re-investigating the predicate offence. On that basis, the challenge to retention proceedings was rejected. Unrelied seized documents and material were directed to be returned to the appellant, while material already relied upon in criminal proceedings could be retained pending those cases, with copies preserved for investigation. Case-Laws Money Laundering Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467964