Supreme Court Reviews PMLA Ruling, 2022

Syllabus: GS3/Challenges to Internal Security

Context

  • Recently, the Supreme Court of India has initiated a review of its 2022 ruling on the Prevention of Money Laundering Act (PMLA), which granted extensive powers to the Directorate of Enforcement (ED).

About the PMLA 2002

  • It is India’s primary legislation to combat money laundering and financial crimes, enforced since July 1, 2005.
  • It empowers authorities to investigate, prosecute, and confiscate assets linked to illicit financial activities.
  • It aligns with global anti-money laundering frameworks, including recommendations from the Financial Action Task Force (FATF).

Key Provisions of PMLA

  • Definition of Money Laundering: Money laundering involves concealing, acquiring, or using proceeds from criminal activities.
    • The Act criminalizes direct or indirect involvement in laundering illicit funds.
  • Enforcement and Investigative Powers:ED is the primary agency responsible for investigating and prosecuting money laundering cases.
    • Authorities can attach, freeze, and confiscate assets linked to financial crimes.
  • Obligations for Financial Institutions: Banks, financial institutions, and intermediaries must verify client identities, maintain transaction records, and report suspicious activities.
    • Non-compliance can lead to penalties and legal action.
  • Special Courts and Appeals: The Act establishes Special Courts to handle money laundering cases.
    • Appeals can be filed before the Appellate Tribunal and High Court.

Key Issues Under Judicial Review

  • Access to Enforcement Case Information Report (ECIR): The ECIR functions like an FIR in money laundering cases but is not shared with the accused, limiting transparency.
    • The Supreme Court’s 2022 ruling upheld the ED’s discretion to withhold ECIR copies.  
    • A recent Supreme Court judgment contradicts this stance, stating that ECIR copies must be shared, prompting reconsideration.
    • It is argued that denying access to ECIR violates fundamental rights, making legal defense difficult.
  • Burden of Proof on the Accused: The burden of proof shifts to the accused under PMLA, requiring them to prove their innocence rather than the prosecution establishing guilt.
    • It was argued that this undermines due process and fair trial rights.
    • The Supreme Court’s review may reconsider this provision to align with constitutional safeguards.
  • Expanding Scope of PMLA: Amendments have broadened the definition of money laundering, raising concerns about potential misuse.
    • The Act now covers predicate offenses under various laws, increasing compliance burdens.

Conclusion

  • While the PMLA strengthens financial crime enforcement, concerns over ECIR access and burden of proof highlight the need for judicial scrutiny and legal reforms. Ensuring transparency, fair trial rights, and procedural safeguards will be crucial in balancing enforcement powers with constitutional protections.

Source: TH

 

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