TaxTMI 
TaxTMI 
2019 (5) TMI 816
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....d on 20.08.2010. Copy of Performance Certificate dt 11.12.2010 for satisfactory completion was issued by AAI. The same is placed on record. 4. After about one year after completion of aforesaid work, the CBI, ACB, Lucknow registered an FIR dated 15.07.2011 alleging that during execution of above work AAI suffered loss of Rs. 25,74,865/- due to submission of fake bills cement and bitumen and lesser quantity of recron used in PQC. 5. On the basis of said FIR, the Enforcement Directorate, Lucknow, registered ECIR dated 30.09.2013 for suspected Proceed of Crime of Rs. 25.74 lacs. 6. The FIR / ECIR does not name the appellant as accused. 7. In the FIR, it is mentioned that AAI had suffered loss of Rs. 25,74,065/- during arguments on appellant‟s bail application the CBI counsel stated that AAI has suffered loss to the tune of Rs. 63,00,000/-. The loss figure was subsequently changed to Rs.93,63,712.60/-. 8. However in the charge sheet, the CBI Court found that all charges against the appellant, except charge under section 420 IPC, are baseless. By order dated 14.04.2015 the CBI Court discharged the appellant from offence under section 120B, 468, 471 of IPC and sectio....
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....13, but no action appears to have been taken in this regard" 12. The satisfactorily execution of above work was also confirmed by the Chairman, AAI who appeared before the CBI Court, and recorded his statement as PW-1, on 18.05.2015. 13. Apart from the above, from time to time, the AAI officials who were associated with the above work have given statements to the effect that whenever cement, bitumen was delivered at site by the Contractor, the details were duly verified and entered in the related register. The same were named as under:- (i) Shri Bhupender Singh (ii) Shri Giriraj Sharma (iii) Shri Dilip Kumar (iv) Shri Jonas Lal Marandi (v) Shri Prabhat Chand Gopalan 14. It has come on record that AAI used to make payments on the basis of measurement and that cement, bitumen and recron were delivered and brought to site for execution of above work is also proved from the statements of AAI officials Sh. Jonas Lal Marandi, Sh. A.C. Srivastava and Sh. H.C. Pant recoded by the Directorate under section 50 of the PML Act, 2002. 15. It is the case of the appellant that during course of inquiry under the Act, relevant documents were ....
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....ard that there was no loss. This tribunal express no final opinion on the issue except the alleged amount has already been secured. If ED wishes to take the possession of said amount, ED can move the petition before the CBI court for the said purpose. It is apparent that by overlooking the facts, statements and documents, and without holding proper investigation under PML Act, the respondent arbitrarily passed PAO dated 28.03.2018 and attached the aforementioned residential property of the appellant, to the extent of Rs. 93,63,712/- in order to secure the value. 21. It has come on record that the appellant was not the Contractor in respect of the work awarded by AAI who has also not submitted any voucher nor received any payment from AAI. 22. There is no justification the appellant has been singled out and only his property has been attached when all the other six accused persons had given list of their movable / immovable properties to the respondent. 23. The impugned order suffers from complete non-application of mind and the same is liable to be set-aside on account of discrimination attitude adopted by the respondent as in the Chargesheet there were seven accused inclu....
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....bject is to secure the proceed of crime. The entire alleged proceed of crime has already been secured in the CBI court. The party concerned is not supposed to secure the same amount of alleged proceed of crime with every agency. It has to be secured at one place. Incase courts grant the permission, the possession of proceed of crime can be retained by ED after such order is passed. 30. The alleged POC of Rs. 93,63,712/-, is already secured with the CBI court, in the form of FDRs. The total amount is secured is Rs. 1.24 Crore. The appellant alone has secured Rs. 64 Lakhs while the balance 60 Lakhs has been secured by the other six accused pursuant to the bail orders passed by the High Court of Judicature at Allahabad. The appellant has also filed an additional affidavit on 25.10.2018 in this regard. 31. The said deposit of Rs. 64 Lakh has been deposited by the appellant in addition to the surety amount, as evident from High Court‟s order. Therefore, the apprehension of respondent is completely baseless. The High Court‟s order dated 19.12.2013 in the bail application filed by the appellant has been filed who agree and undertakes that till the matter is finally de....