https://www.taxtmi.com/caselaws?id=794278 For Section 3 PMLA, the relevant date is when a person engages in concealment, possession, use, or projection of proceeds of crime as untainted property, because money-laundering is a continuing offence. The Tribunal held that the predicate offence's status as a scheduled offence at the time of its commission did not defeat proceedings where the laundering activity continued after the statutory regime came into force. It also noted the existing conviction in the predicate case and that the ECIR was not quashed. On that basis, the challenge to the attachment order failed and the appeal was rejected. en-us Tue, 19 May 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794278 For Section 3 PMLA, the relevant date is when a person engages in concealment, possession, use, or projection of proceeds of crime as untainted property, because money-laundering is a continuing offence. The Tribunal held that the predicate offence's status as a scheduled offence at the time of its commission did not defeat proceedings where the laundering activity continued after the statutory regime came into force. It also noted the existing conviction in the predicate case and that the ECIR was not quashed. On that basis, the challenge to the attachment order failed and the appeal was rejected. Case-Laws Money Laundering Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794278