https://www.taxtmi.com/caselaws?id=468138 Seized documents and digital records under the Prevention of Money-Laundering Act cannot be retained indefinitely where no incriminating material is identified and the unrelied material is not needed for the prosecution complaint. The statutory scheme in Sections 20(1), 21(3) and 8(3) contemplates return of seized records unless lawful retention is justified for the proceedings or eventual confiscation. Where the person concerned was not an accused in the predicate case or the complaint, continued custody was held unjustified. The appellant was therefore entitled to return of the unrelied originals, while photocopies and cloned copies could be retained for ongoing investigation. en-us Mon, 10 Feb 2025 00:00:00 +0530 Fri, 17 Apr 2026 22:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468138 Seized documents and digital records under the Prevention of Money-Laundering Act cannot be retained indefinitely where no incriminating material is identified and the unrelied material is not needed for the prosecution complaint. The statutory scheme in Sections 20(1), 21(3) and 8(3) contemplates return of seized records unless lawful retention is justified for the proceedings or eventual confiscation. Where the person concerned was not an accused in the predicate case or the complaint, continued custody was held unjustified. The appellant was therefore entitled to return of the unrelied originals, while photocopies and cloned copies could be retained for ongoing investigation. Case-Laws Money Laundering Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468138