https://www.taxtmi.com/highlights?id=98839 Restoration of confiscated property during trial under the second proviso to Section 8(8) of the PMLA is controlled by Rule 3A of the 2016 Rules, as amended, which permits consideration only after framing of charge under Section 4. Where charges have not been framed, an application for restoration is premature. The pendency of an appeal against the adjudication order before the statutory appellate forum also bars a course that would trench upon or render the appellate remedy infructuous. Applying these principles, the restoration order was held contrary to the statutory scheme and was set aside. en-us Thu, 16 Apr 2026 08:34:09 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98839 Restoration of confiscated property during trial under the second proviso to Section 8(8) of the PMLA is controlled by Rule 3A of the 2016 Rules, as amended, which permits consideration only after framing of charge under Section 4. Where charges have not been framed, an application for restoration is premature. The pendency of an appeal against the adjudication order before the statutory appellate forum also bars a course that would trench upon or render the appellate remedy infructuous. Applying these principles, the restoration order was held contrary to the statutory scheme and was set aside. Highlights Money Laundering Thu, 16 Apr 2026 08:34:09 +0530 https://www.taxtmi.com/highlights?id=98839