TaxTMI 
TaxTMI 
2026 (6) TMI 118
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....019 in Appeals Nos. FPA-PMLA-1104, 1407, 1105, 1406, 1408, 1409, 1410, 1491, 1479 & 1211/MUM/2016. Vide the said common final order, this Appellate Tribunal had held as below: "81. Therefore, in the light of above, all appeals filed by the appellants are allowed, all orders under appeal are set-aside. The provisional attachment orders are also quashed. All the attached properties, movable and immovable properties, are released forthwith. The entire amount detained by ED shall be refunded to the appellant with interest already accrued forthwith." 2. The instant Execution Application (MP-PMLA-6191/MUM/2019) was filed by the applicants/appellants in 2019 praying for enforcement of the aforesaid common order and judgement of the Appellate Tribunal. Further, various miscellaneous applications were also filed by the execution applicants/appellants from time to time in the aforesaid Execution Application No. MP-PMLA-6191/MUM/2019. Arguments on the Execution Application and the further applications filed therein were heard from time to time and the order of the Bench on the prayer for issue a warrant of possession under Order XXI Rule 35 of the CPC in respect properties which h....
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....ild up area) Commercial building Possession taken vide affixture and putting lock on the said premises. Key available with this office. Physical Possession was taken The said attached and possessed property, i.e., Shop No. 4,6,7,8 and 9 Shruti Sarang Co-op Hsg. Society, Alibaug, was opened by Dhiraj R. Joshi on instruction of Mr. Nitish Thakur. The shop No.4 is being used by Mr. Dhiraj R. Joshi and Shop No. 6,7,8 & 9 is given on lease. FIR has been registered by Alibaug Police in the said matter for trespassing. 14. Commercial Shop No.6, Shrutisarang Co-op. society, Alibaug, Area- 376 sq.ft. (build up area) Commercial building Possession taken vide affixture and putting lock on the said premises. Key available with this office. Physical Possession was taken 15. Commercial Shop No.7, Shrutisarang Co-op. society, Alibaug, Area-376 sq.ft. (build up area) Commercial building Possession taken vide affixture and putting lock on the said premises. Key available with this office. Physical Possession was taken 16. Commercial Shop No.8, Shrutisarang Co-op. society, Alibaug, Area-378 sq.ft. (build up area) Commercial building Possession taken vi....
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....he Appellate tribunal dated 26.08.2019 and 24.02.2020 05.10.2023 Respondents were granted four weeks' time to file a detailed affidavit bringing on record details of the properties which were provisionally attached, properties for which attachment was confirmed, properties of which possession was taken by the respondents or released to the appellant or trespassed 04.01.2024 Status of possession of immovable properties filed by the respondents as per which the Respondent Directorate (ED) took possession only of the properties listed at Sl. Nos. 6 and 13 to 17 of the Annexure-B (Immovable Properties) to the Affidavit Clarifying the Current Status of All Properties 03.10.2024 The respondent was directed to file: (i) Copies of the registers maintained in respect of the attached properties as per the requirement of Rule 9 of the PML (Taking Possession of Attached or Frozen Properties Confirmed by the Adjudicating Authority) Rules, 2013 (ii) Status report on the progress of the FIRs filed by the Directorate in respect of the properties which had been trespassed by third parties (iii) Re-confirmation of the position stated in respect of Item No. 5 & 7 of Annexur....
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....submitted that if the same are not traced, they would be reconstructed and made available for further proceedings on the Execution Application. 7. Accordingly, in consequence of the above-stated order of this Appellate Tribunal dated 17.01.2019 releasing the properties to the Appellant/Execution Applicant, which has since been confirmed by the Hon'ble Bombay High Court, the Appellants are entitled to the possession of the properties. 8. The relevant provisions of the Prevention of Money Laundering Act, 2002 (PMLA 2002) with regard to the execution of the orders passed by the Appellate Tribunal are as follows: "35. Procedure and powers of Appellate Tribunal- (1) The Appellate Tribunal shall not be bound by the procedure laid down by the Code of Civil Procedure, 1908 (5 of 1908), but shall be guided by the principles of natural justice and, subject to the other Provisions of this Act, the Appellate Tribunal shall have powers to regulate its own procedure. (2) The Appellate Tribunal shall have, for the purposes of discharging its functions under this Act, the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908) while tr....