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The AT dismissed the appeal against the provisional attachment order u/s 26 of the Prevention of Money Laundering Act, 2002 as not maintainable. An appeal lies against an order passed by the adjudicating authority or u/s 13(2), not against a provisional attachment order. However, the adjudicating authority must independently analyze the sustainability of the second provisional attachment order, notwithstanding the dismissal, particularly considering its earlier order denying confirmation of the prior provisional attachment arising from the same ECIR, against which an appeal is pending before the AT.
The AT dismissed the appeal against the provisional attachment order u/s 26 of the Prevention of Money Laundering Act, 2002 as not maintainable. An appeal lies against an order passed by the adjudicating authority or u/s 13(2), not against a provisional attachment order. However, the adjudicating authority must independently analyze the sustainability of the second provisional attachment order, notwithstanding the dismissal, particularly considering its earlier order denying confirmation of the prior provisional attachment arising from the same ECIR, against which an appeal is pending before the AT.
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