https://www.taxtmi.com/caselaws?id=798174 Section 6(5)(b) of the Prevention of Money Laundering Act permits a one- or two-member Adjudicating Authority bench, including a single Finance Member, to determine attachment proceedings under Section 8. Statutory appeals on facts and law provide the applicable adjudicatory safeguard. A provisional attachment requires recorded reasons to believe that non-attachment may frustrate proceedings; challenges to the factual basis of that satisfaction are generally to be pursued through the statutory appellate process rather than writ review. The Adjudicating Authority must independently assess whether property represents proceeds of crime. Property acquired before registration of the predicate offence may be attached if directly or indirectly linked to proceeds of crime. en-us Thu, 30 Jul 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798174 Section 6(5)(b) of the Prevention of Money Laundering Act permits a one- or two-member Adjudicating Authority bench, including a single Finance Member, to determine attachment proceedings under Section 8. Statutory appeals on facts and law provide the applicable adjudicatory safeguard. A provisional attachment requires recorded reasons to believe that non-attachment may frustrate proceedings; challenges to the factual basis of that satisfaction are generally to be pursued through the statutory appellate process rather than writ review. The Adjudicating Authority must independently assess whether property represents proceeds of crime. Property acquired before registration of the predicate offence may be attached if directly or indirectly linked to proceeds of crime. Case-Laws Money Laundering Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798174