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Shadow Transactions: The Hidden Network Of Trade Based Money Laundering




Shubhangi Maheshwari, LLB (2026), ILS Law College, Pune

Kunal Warade, LLB (2026), ILS Law College, Pune


ABSTRACT


Trade Based Money Laundering (TBML) constitutes a major and complex challenge in the global financial system, as illegal funds are skillfully concealed within legitimate and lawful trade transactions. This research article provides a comprehensive examination of the operational dimensions of TBML, detailing the mechanisms by which trade data is manipulated— through techniques such as invoice misrepresentation, shipment irregularities, and the fabrication of trade papers—to obscure the origin of criminal proceeds.


This article critically evaluates current monitoring practices and legal frameworks, identifying significant gaps that hinder effective detection and enforcement of TBML. One of the major focus areas of this article is the stakeholders involved in the TBML process who hinder the development and implementation of TBML Regulations. It demonstrates that conventional red flag indicators, while useful, are often not sufficient because of the intricacies of international commerce and the adaptive strategies employed by money launderers. In light of these challenges, the article advocates for the application of a strategy more focused on risk, which prioritizes the scrutiny of high-risk transactions and sectors, integrates advanced technological solutions for enhanced data analysis, and fosters improved inter-agency coordination.


By addressing the multifaceted vulnerabilities in existing regulatory structures and proposing innovative strategies for TBML detection and prevention, this article aims to contribute to a more resilient and transparent global trade environment.



Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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Licensing: 

 

All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

 

Disclaimer:

The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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