https://www.taxtmi.com/caselaws?id=798325 Under the Prevention of Money Laundering Act, 2002, a compromise decree entered after attachment does not create an enforceable interest in attached property where title has not transferred and the attachment was known. Single-member adjudication by a Finance Member is permissible because the Adjudicating Authority conducts statutory scrutiny and remains subject to appellate review. Property acquired before registration of a scheduled offence may still be attached if directly or indirectly derived from criminal activity relating to that offence. Provisional and confirmation attachments require recorded, independent reasons to believe that the property constitutes proceeds of crime and that non-attachment may frustrate proceedings. Challenges to the factual basis of such satisfaction fall within the statutory appellate process. en-us Thu, 30 Jul 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798325 Under the Prevention of Money Laundering Act, 2002, a compromise decree entered after attachment does not create an enforceable interest in attached property where title has not transferred and the attachment was known. Single-member adjudication by a Finance Member is permissible because the Adjudicating Authority conducts statutory scrutiny and remains subject to appellate review. Property acquired before registration of a scheduled offence may still be attached if directly or indirectly derived from criminal activity relating to that offence. Provisional and confirmation attachments require recorded, independent reasons to believe that the property constitutes proceeds of crime and that non-attachment may frustrate proceedings. Challenges to the factual basis of such satisfaction fall within the statutory appellate process. Case-Laws Money Laundering Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798325