https://www.taxtmi.com/caselaws?id=790447 Provisional attachment under the money-laundering law was sustained because the record disclosed a prima facie nexus with proceeds of crime and a risk that assets could be concealed or frustrated, so a separate surviving predicate case was not a precondition. Property of equivalent value could also be attached, including assets acquired earlier or held by family members, where direct tainted assets were unavailable and the statutory presumption was not rebutted. The adjudication and appellate orders were upheld because they reflected due consideration of the material, and the challenge to the Adjudicating Authority's constitution was rejected. en-us Wed, 22 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790447 Provisional attachment under the money-laundering law was sustained because the record disclosed a prima facie nexus with proceeds of crime and a risk that assets could be concealed or frustrated, so a separate surviving predicate case was not a precondition. Property of equivalent value could also be attached, including assets acquired earlier or held by family members, where direct tainted assets were unavailable and the statutory presumption was not rebutted. The adjudication and appellate orders were upheld because they reflected due consideration of the material, and the challenge to the Adjudicating Authority's constitution was rejected. Case-Laws Money Laundering Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790447