https://www.taxtmi.com/caselaws?id=799977 Retention of jewellery and other assets under the Prevention of Money Laundering Act requires prima facie material linking the property to proceeds of crime. Continuous movement of alleged tainted funds through connected accounts and their use in acquiring assets can establish that link without transaction-wise tracing at the retention stage. Recovery from a joint-family residence or an ownership claim by a person not accused in the scheduled offence does not itself defeat seizure where the property remains connected with, or requires examination in relation to, proceeds of crime. Alleged non-service of notice does not establish a breach of natural justice without specific substantial prejudice where an effective opportunity to defend was available. en-us Thu, 24 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799977 Retention of jewellery and other assets under the Prevention of Money Laundering Act requires prima facie material linking the property to proceeds of crime. Continuous movement of alleged tainted funds through connected accounts and their use in acquiring assets can establish that link without transaction-wise tracing at the retention stage. Recovery from a joint-family residence or an ownership claim by a person not accused in the scheduled offence does not itself defeat seizure where the property remains connected with, or requires examination in relation to, proceeds of crime. Alleged non-service of notice does not establish a breach of natural justice without specific substantial prejudice where an effective opportunity to defend was available. Case-Laws Money Laundering Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799977