2025 (2) TMI 1274

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....ma, Mr. Md. Danish Taslim, Mr. Arjun Asthana, Mr. Arpit Choudhury. For the E.D : Mr. Arijit Chakraborti, Ms. Swati Kumari Singh ORDER 1. The appeal is directed against an order dated 09.04.2024 passed by the Appellate Tribunal setting aside the order dated 23.09.2022 passed by the adjudicating authority confirming the provisional attachment order dated 31st March, 2022 and remanded the ma....

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....er of remand. 5. Per contra Mr. Chakraborti contends the words "may......pass such order as it deemed fit" are of the widest amplitude and would vest powers of remand as consequential to the power to set aside the order appealed against. 6. The aforesaid provision is pari materia to unamended Section 128-A of the Customs Act,1962. 7. In Union of India-Vs- Umesh Dhaimode [(1997) 10 SCC 223....

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.... Section 26 (4) of PMLA are similar to that in Section 128-A of the Customs Act, 1962. 9. Section 26(4) of the PMLA empowers the Appellate Tribunal to pass such orders as it thinks fit including conforming, modifying or setting aside the order appealed against. The wide amplitude of the expression "such orders as it deems fit" and the word 'setting aside' clearly confers jurisdiction in the Tri....

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....imited-Vs-Union of India & Another [(2022) SCC OnLine SC 531] the Apex Court held the adjudication proceedings may continue notwithstanding expiration of provisional attachment order. 13. It is nobody's case that the confirmation order has lapsed by efflux of time. 14. Accordingly, the Appellate Tribunal was justified to set aside the confirmation order and remand the matter for fresh consid....