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2019 (5) TMI 473 - AT - Money LaunderingOffence under PMLA - Provisional Attachment Order - HELD THAT:- Respondent No. 1 and the Adjudicating Authority have not complied with the mandatory statutory requirement of the Proviso to Section 8(2), PMLA. The appellant had interest in the property in question, but no mandatory notice required under section 8(2) was served. Section 8(2) is a mandatory provision, it is mandated under the proviso that if property is claimed by a person other than accused, he shall also be given an opportunity of being heard to prove that the property is not involved in money laundering. Despite of above, no notice was given. The appellant is, no doubt, claimant in the attached property. It is not understood why the requisite notice was not issued by the respondent and Adjudicating Authority. Despite being Appellant’s claim to the said Property, Respondent failed to fulfill its statutory duty, in terms of Rule 3(2) PML (Issuance of Provisional Attachment Order) Rules, 2013, to supply a copy of the Provisional Attachment Order to the Appellant at the time of the issuance of the same. Respondent-ED even prima facie is not able to establish any collusion/connection of the Appellant and accused person/seller. The impugned order is not sustainable against the appellant. The same is set-aside by allowing the appeal. Consequently, Provisional Attachment Order against the said impugned property 15A/18, East Patel Nagar, New Delhi is also quashed.
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