https://www.taxtmi.com/caselaws?id=789719 A single-member Bench of the Adjudicating Authority under the Prevention of Money-Laundering Act, 2002 was held to be valid because the statutory scheme permits constitution of Benches with one or two Members, so the coram non judice objection failed. Limitation for retaining seized material and confirming provisional attachment was computed by excluding the COVID-19 suspension period, and no demonstrable error or prejudice was shown, so the limitation challenge failed. At the attachment stage, only prima facie satisfaction is required, and the materials on record, including the smuggling-linked background, property transfers, call detail records, and the unexplained source of funds, were sufficient to support confirmation of the attachment as involving proceeds of crime. en-us Thu, 26 Mar 2026 00:00:00 +0530 Mon, 13 Apr 2026 07:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789719 A single-member Bench of the Adjudicating Authority under the Prevention of Money-Laundering Act, 2002 was held to be valid because the statutory scheme permits constitution of Benches with one or two Members, so the coram non judice objection failed. Limitation for retaining seized material and confirming provisional attachment was computed by excluding the COVID-19 suspension period, and no demonstrable error or prejudice was shown, so the limitation challenge failed. At the attachment stage, only prima facie satisfaction is required, and the materials on record, including the smuggling-linked background, property transfers, call detail records, and the unexplained source of funds, were sufficient to support confirmation of the attachment as involving proceeds of crime. Case-Laws Money Laundering Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789719