https://www.taxtmi.com/caselaws?id=800781 Provisional attachment under the Prevention of Money Laundering Act, 2002 remained effective to the extent of quantified proceeds of crime arising from allegedly unauthorised Tramadol exports to Pakistan. No-objection certificates confined exports to their stated overseas destinations; emails, purchase orders, shipping records and payment details indicated that overseas entities acted as intermediaries, Pakistan was the intended destination, and that destination was concealed. Predicate offences under the Narcotic Drugs and Psychotropic Substances Act, 1985 were scheduled offences for money-laundering purposes. Property value is determined by fair market value on acquisition or, if unavailable, possession; a current valuation report did not displace that statutory measure. en-us Mon, 28 Sep 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800781 Provisional attachment under the Prevention of Money Laundering Act, 2002 remained effective to the extent of quantified proceeds of crime arising from allegedly unauthorised Tramadol exports to Pakistan. No-objection certificates confined exports to their stated overseas destinations; emails, purchase orders, shipping records and payment details indicated that overseas entities acted as intermediaries, Pakistan was the intended destination, and that destination was concealed. Predicate offences under the Narcotic Drugs and Psychotropic Substances Act, 1985 were scheduled offences for money-laundering purposes. Property value is determined by fair market value on acquisition or, if unavailable, possession; a current valuation report did not displace that statutory measure. Case-Laws Money Laundering Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800781