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    <title>2026 (2) TMI 607 - CALCUTTA HIGH COURT</title>
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    <description>Provisional attachment under the Prevention of Money Laundering Act was subsequently confirmed by the Adjudicating Authority, and statutory appellate remedies exist; therefore the challenge to the provisional attachment became academic and not amenable to fresh writ adjudication. Because confirmation occurred and no exceptional circumstances warranted bypassing the statutory scheme, the earlier Single Judge order quashing the provisional attachment was rendered unsustainable and has been set aside; the appeal is allowed. Parties are directed to pursue the pending statutory appellate remedies expeditiously, consistent with avoiding multiplicity of litigation and preserving public interest in attached assets.</description>
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      <link>https://www.taxtmi.com/caselaws?id=786459</link>
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