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Issues: Whether the challenge to the provisional attachment of property should be pursued before the Adjudicating Authority under the statutory mechanism.
Analysis: The petitioners were granted liberty to place all grounds and supporting documents before the Adjudicating Authority, which is to consider their explanation and documents while undertaking final adjudication and issue a reasoned order.
Outcome: The writ petition was disposed of with liberty to pursue the statutory remedy before the Adjudicating Authority.