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AT held that provisional attachment of four immovable properties under PMLA was valid. Despite three properties being acquired prior to the scheduled offence and one property acquired post-offence period, ED demonstrated sufficient grounds for attachment. The tribunal found appellant received Rs. 20 lakhs from proceeds of crime, rendering properties attachable as equivalent value assets. The attachment order complied with Section 5(1) conditions, considering appellant's involvement in money laundering and potential risk of property alienation. Consequently, the appellate tribunal rejected appellant's challenges to the provisional attachment, affirming ED's actions as legally sustainable.
AT held that provisional attachment of four immovable properties under PMLA was valid. Despite three properties being acquired prior to the scheduled offence and one property acquired post-offence period, ED demonstrated sufficient grounds for attachment. The tribunal found appellant received Rs. 20 lakhs from proceeds of crime, rendering properties attachable as equivalent value assets. The attachment order complied with Section 5(1) conditions, considering appellant's involvement in money laundering and potential risk of property alienation. Consequently, the appellate tribunal rejected appellant's challenges to the provisional attachment, affirming ED's actions as legally sustainable.
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