https://www.taxtmi.com/caselaws?id=791826 Under the PMLA, an adjudicatory order authorising retention or continued freezing of property must record independent, reasoned findings on the parties' objections and on whether the property is involved in money-laundering. A mere narration of pleadings, or reliance on the fact that investigation is still ongoing, is insufficient to satisfy the statutory test. The Tribunal noted that the impugned order lacked clear application of mind and did not address the appellants' objections on merits, so it could not stand as a valid adjudicatory determination. The order was set aside and the matter remitted for fresh consideration through a detailed speaking order. en-us Tue, 12 May 2026 00:00:00 +0530 Tue, 19 May 2026 08:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791826 Under the PMLA, an adjudicatory order authorising retention or continued freezing of property must record independent, reasoned findings on the parties' objections and on whether the property is involved in money-laundering. A mere narration of pleadings, or reliance on the fact that investigation is still ongoing, is insufficient to satisfy the statutory test. The Tribunal noted that the impugned order lacked clear application of mind and did not address the appellants' objections on merits, so it could not stand as a valid adjudicatory determination. The order was set aside and the matter remitted for fresh consideration through a detailed speaking order. Case-Laws Money Laundering Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791826