https://www.taxtmi.com/caselaws?id=800370 Provisional attachment of cash requires a sufficient nexus between the recovered funds and proceeds generated by unlawful activity. The material linked a liquor warehouse to a double-trip supply arrangement, repeated use of transport documents and excise-duty evasion. No independently verifiable bank withdrawal or contemporaneous trader receipts supported the cash's lawful source; cash-book entries and stock-register explanations did not independently corroborate it or exclude unrecorded transactions. The unexplained cash, alleged benefit from the transactions and evidence of duty evasion were treated cumulatively as establishing the nexus, resulting in continued provisional attachment as proceeds of crime. en-us Tue, 29 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800370 Provisional attachment of cash requires a sufficient nexus between the recovered funds and proceeds generated by unlawful activity. The material linked a liquor warehouse to a double-trip supply arrangement, repeated use of transport documents and excise-duty evasion. No independently verifiable bank withdrawal or contemporaneous trader receipts supported the cash's lawful source; cash-book entries and stock-register explanations did not independently corroborate it or exclude unrecorded transactions. The unexplained cash, alleged benefit from the transactions and evidence of duty evasion were treated cumulatively as establishing the nexus, resulting in continued provisional attachment as proceeds of crime. Case-Laws Money Laundering Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800370