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    <title>2026 (5) TMI 585 - APPELLATE TRIBUNAL UNDER SAFEMA, NEW DELHI</title>
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    <description>Provisional attachment under the money-laundering law was said to remain valid despite an interim order in the predicate criminal case because that order only adjourned trial and did not quash the offence, grant discharge, or result in acquittal. On the coram issue, the competence of a single-member Adjudicating Authority was left open pending the Supreme Court&#039;s final ruling, so the order was not disturbed on that ground. The text also states that proceeds of crime may include property of equivalent value, so attachment is not barred merely because the property was acquired before the scheduled offence, if the statutory conditions for equivalent-value attachment are satisfied.</description>
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    <pubDate>Mon, 27 Apr 2026 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=791383</link>
      <description>Provisional attachment under the money-laundering law was said to remain valid despite an interim order in the predicate criminal case because that order only adjourned trial and did not quash the offence, grant discharge, or result in acquittal. On the coram issue, the competence of a single-member Adjudicating Authority was left open pending the Supreme Court&#039;s final ruling, so the order was not disturbed on that ground. The text also states that proceeds of crime may include property of equivalent value, so attachment is not barred merely because the property was acquired before the scheduled offence, if the statutory conditions for equivalent-value attachment are satisfied.</description>
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      <pubDate>Mon, 27 Apr 2026 00:00:00 +0530</pubDate>
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