https://www.taxtmi.com/caselaws?id=797833 Confirmation of a provisional attachment for alleged proceeds of crime requires a subsisting Scheduled Offence and must rest on the material recorded in the provisional attachment order, reasons to believe, and original confirmation complaint. A subsequently registered FIR, even if added to the ECIR, may provide a fresh basis for action but cannot retrospectively validate an existing attachment. Clubbing FIRs for a common investigation does not ordinarily extend the effect of an earlier cognizance-related order to a later FIR. Where the underlying FIRs are quashed or closed, no predicate offence survives and the attachment lacks statutory foundation. en-us Tue, 18 Aug 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797833 Confirmation of a provisional attachment for alleged proceeds of crime requires a subsisting Scheduled Offence and must rest on the material recorded in the provisional attachment order, reasons to believe, and original confirmation complaint. A subsequently registered FIR, even if added to the ECIR, may provide a fresh basis for action but cannot retrospectively validate an existing attachment. Clubbing FIRs for a common investigation does not ordinarily extend the effect of an earlier cognizance-related order to a later FIR. Where the underlying FIRs are quashed or closed, no predicate offence survives and the attachment lacks statutory foundation. Case-Laws Money Laundering Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797833