TaxTMI 
TaxTMI 
2023 (12) TMI 1111
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....Deepanshu Gupta, Advocate, Mr. Vivek Gurnani, Advocate, Mr. Kartik Saherwal, Advocate, Mr. Madhumita Keshvan, Advocate, Ms. Manisha Dubey, Advocate, Ms. Jyotika Panesar, Advocate, Ms. Nisha Rawat, Advocate, and Ms. Bhawna Gandhi, Advocate, Legal Consultant for ED. For the ED : Mr. Pankaj Bhatnagar, IO/A.D. and Ms. Ritika Mehra, LC. SURESHWAR THAKUR, J. 1. Since both the writ petitions arise from a common FIR, besides when in both the writ petitions a challenge is made to the remand orders made by the learned trial Judge concerned. Moreover, when in both the writ petitions a common relief is espoused qua the petitioners becoming released from judicial custody, therefore, both the writ petitions are amenable for becoming decided through a common verdict. 2. The petitioners became arrested and also became remanded to judicial custody through an order made on 28.10.2023, by the Remandee Court concerned. Therefore, it has to be determined whether the arrest of the petitioners was terms of the relevant provisions embodied in Sections 17-A, 18(1), and, in Section 19(1) of the Prevention of Money Laundering Act, 2002 (hereinafter referred to as "the Act of 2002"). 3. In the ....
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....petitioners, on 27.10.2023, thus thereby makes the said restraint to be construable to theirs being then arrested. In addition, if on the said date no grounds for theirs becoming arrested or the reasons for theirs becoming arrested, became supplied to them, thus whether in terms, of the verdict recorded by the Hon'ble Apex Court in Criminal Appeal Nos. 3051-52 of 2023 titled as "Pankaj Bansal Versus Union of Indian and others", thus any pervasive breach became hence caused to the mandatory statutory provisions (supra). Moreover, whether the restraint or arrest as became encumbered, upon the accused on 27.10.2023, is liable to be pronounced to be completely non est or illegal. Resultantly, whether the challenged orders of remand are to be declared to be perfunctory and mechanically made, besides whether the petitioners are entitled to theirs being released from judicial custody. 5. In rendering an answer to the above, the learned Senior counsels appearing for the respective petitioners have made the hereinafter submissions: a) That in view of the above manner of restraint being caused upon the petitioners on 27.10.2023, thereby irrespective of theirs becoming formally ar....
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....that when in pursuance to the said made summons, they were lodged in the respective vehicles (supra). Therefore, they were not arrested on 27.10.2023 but were then merely detained for their interrogation being made at the headquarters of E.D. at Delhi. In consequence, he submits that when then rather no restraint became encumbered, upon the present petitioners, therefore he submits, that the date of the making of the formal arrest, of the present petitioners, through an arrest memo becoming drawn on 28.10.2023, rather becomes the relevant date, especially for making an adjudication, whether on the said date, there were any breach caused to the mandatory provisions (supra). b) He further submits, that when as such, on the said date of the accused becoming formally arrested i.e. on 28.10.2023, both of them became supplied with the memo of arrest, and, also reasons to believe, that they had committed the offences embodied in the Act of 2002. Therefore, he submits that there is no flagrant breach caused to the mandatory provisions (supra), nor the petitioners are entitled to any relief becoming accorded to them. "46. The word 'arrest' is derived from the Frenc....
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....ny occasion for the accused being on the said date rather becoming supplied with the grounds of arrest or the reasons to believe nor thereby there was any breach caused to the mandatory statutory provisions (supra). "4. At around 07:15 PM, I saw that the said Officials insisted that Mr. Pranav Gupta accompanies them to an undisclosed location in his BMW Car bearing Registration Number: CH 0004. Mr. Pranav Gupta asked the said Officials for any Summons that may be issued to him for his appearance at any Office of the Enforcement Directorate on the said day, i.e. on 27.10.2023. Mr. Pranav Gupta also said that he will come on his own to their Office on the date and at the time that may be mentioned on such Summons. However, the Officials coaxed Mr. Pranav Gupta to accompany them immediately." d) That since prior thereto summons, on the same date became issued upon the accused, therefore, he forcefully contends that the said accompanying's of the accused concerned, respectively in vehicle(s), which were either seized or owned by the E.D., were only meant for the purpose of interrogation, and, was not construable to be causing their arrest. Contrarily, rather the impor....
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....is the reckonable date, than the date of makings of the formal actual arrest of the accused, thus through the drawings of arrest memo(s). 13. Now applying the mandate of the verdicts (supra), to the facts at hand, it has but clearly emerged rather from the evident fact, qua the accused, thus respectively accompanying the officials of the E.D., on 27.10.2023, respectively in the seized car or in the car belonging to them. Therefore, the said manner of the accused accompanying the E.D. officials, does tantamount to theirs being then unlawfully restrained, and, as such, the accompanying of the accused in the said vehicles, thus on 27.10.2023 but also becomes the actual date of theirs being, thus arrested then. However, when on the said date the accused were not supplied with the grounds of arrest or the reasons to believe, that they have committed offences punishable under the Act of 2002. Consequently, thereby pervasive breach is caused to the mandatory provisions (supra). 14. The argument, if any, as addressed before this Court by the learned ASG concerned, that the said accompanying of the accused in the vehicles (supra), was only in pursuance to summons, becoming issued upon....
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....ourably issued merely to cover up, the unlawful restraint, thus in the mode (supra), rather becoming encumbered upon, the petitioners. 17. Though, learned ASG concerned, has emphasized upon the factum, that since the learned Magistrate concerned, has made orders of remand vis-a-vis the accused, therefore the said orders of remand are construable to be condoning the above lapses. 18. However, the above argument, cannot become accepted by this Court, in view of the mandate recorded by the Hon'ble Apex Court in case titled as "V. Senthil Balaji V. State Represented by Deputy Dikrector and Others" reported in 2023 SCC Online SC 934, wherein, it has been expostulated, that when material, does emerge rather suggestive that the parameters laid thereins, relating to application of judicial mind by the learned trial Judge concerned, to the makings of the relevant statutory breaches but become infringed, thus in his making the impugned order of remand, as such, upon, the vice of non-application of mind rather emerging, thus planked, upon breach being caused to the mandate of Section 19 of the Act of 2002, thereby the orders of remand are illegal. 19. In consequence, it has been also....