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    <title>2026 (7) TMI 736 - APPELLATE TRIBUNAL UNDER SAFEMA, NEW DELHI</title>
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    <description>Benami attachment is described as sustainable where corroborative circumstances and an unexplained money trail indicate routing of funds through entities controlled by an alleged benamidar, and an explanation based on gold sale is undermined by inconsistent documents, manipulated bills, and improbable rates or quantities. The text also states that a natural justice challenge based on denial of cross-examination does not succeed where no intermediary statement is on record, the relied-upon material has been supplied, the benamidar&#039;s statement has been furnished, and no prejudice is shown. It presents the principle that procedural breach alone does not invalidate the order without demonstrated prejudice.</description>
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      <description>Benami attachment is described as sustainable where corroborative circumstances and an unexplained money trail indicate routing of funds through entities controlled by an alleged benamidar, and an explanation based on gold sale is undermined by inconsistent documents, manipulated bills, and improbable rates or quantities. The text also states that a natural justice challenge based on denial of cross-examination does not succeed where no intermediary statement is on record, the relied-upon material has been supplied, the benamidar&#039;s statement has been furnished, and no prejudice is shown. It presents the principle that procedural breach alone does not invalidate the order without demonstrated prejudice.</description>
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