AT determined that ED validly attached properties under Money...

AT determined that ED validly attached properties under Money Laundering Prevention Act. The tribunal found sufficient evidence demonstrating appellants' involvement in proceeds of crime, including property transfers and criminal investigations. Despite arguments regarding legitimate income sources and retrospective application of legal provisions, the court confirmed attachment of properties as proceeds of crime or equivalent value. The decision hinged on three key interpretative limbs of proceeds of crime definition, ultimately supporting ED's position that properties could be attached even if acquired prior to criminal proceedings. The appellants' conduct, including absconding, further substantiated the tribunal's ruling. Appeal was consequently dismissed, upholding ED's original property attachment order.