https://www.taxtmi.com/caselaws?id=471344 Under the Prevention of Money Laundering Act, 2002, challenges to provisional attachment ordinarily proceed through adjudication and appeals under the statutory mechanism rather than writ jurisdiction. Judicial review remains exceptional and requires a patent lack of jurisdiction, breach of natural justice, or manifest illegality. Disputes over the source of assets, their connection with proceeds of crime, and the evidentiary basis for attachment are factual matters for the Adjudicating Authority and appellate forums. A tax-paid declaration of gold does not by itself establish a lawful source or prevent money-laundering proceedings. Earlier retention proceedings after search and seizure do not bar a subsequent provisional attachment based on material supporting a reason to believe that property represents proceeds of crime. en-us Fri, 15 May 2026 00:00:00 +0530 Mon, 31 Aug 2026 18:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471344 Under the Prevention of Money Laundering Act, 2002, challenges to provisional attachment ordinarily proceed through adjudication and appeals under the statutory mechanism rather than writ jurisdiction. Judicial review remains exceptional and requires a patent lack of jurisdiction, breach of natural justice, or manifest illegality. Disputes over the source of assets, their connection with proceeds of crime, and the evidentiary basis for attachment are factual matters for the Adjudicating Authority and appellate forums. A tax-paid declaration of gold does not by itself establish a lawful source or prevent money-laundering proceedings. Earlier retention proceedings after search and seizure do not bar a subsequent provisional attachment based on material supporting a reason to believe that property represents proceeds of crime. Case-Laws Money Laundering Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471344