Proceeds of Crime: bona fide share sale returns not proceeds in seller's hands; mining profits remain attachable after cost deductions.

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....The text addresses provisional attachment of alleged proceeds of crime: sale proceeds from shares purchased by the appellant and later sold to a bona fide third party do not constitute proceeds of crime in the appellant's hands because the purchase was an outgo and consideration paid was not shown to be derived from criminal activity; returns to the innocent purchaser are bona fide. Profits from limestone extraction were treated as the 'value' of proceeds of crime on the material before the authority, but quantification was reduced after deducting verifiable extraction costs. The recorded investigative grounds met the 'reason to believe' threshold for Section 5 attachment. The tribunal cannot order statutory substitution of attached property, though the enforcement agency may accept alternate security.....