Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preserves 180 day rule.

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....Tribunal found the appellant received proceeds of crime based on traced money flows and undisclosed sources, and therefore provisional attachment was rightly treated as proceeds of crime and confirmed. It held that where tainted proceeds cannot be traced, prior acquired property may be provisionally attached as equivalent value subject to safeguards, and that the attachment here was sustainable. The Tribunal applied the Act's definition of value as fair market value on date of acquisition (or possession) and found attachment did not exceed proceeds attributable to the appellant. The 180 day confirmation period survived by excluding the Supreme Court Covid suspension period.....