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AT upheld property attachment under Prevention of Money-Laundering Act, finding that inherited or acquired property predating the scheduled offence can be attached as equivalent value of proceeds of crime. Despite a delay of over ten years since the initial FIR, the tribunal rejected appellant's challenge, relying on SC's interpretation in Vijay Madanlal Choudhary case. The attachment was validated under the second limb of 'proceeds of crime' definition, even when original criminal proceeds were unavailable. Consequently, the appeal was dismissed, affirming ED's authority to attach property of equivalent value linked to alleged money laundering activities.