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2023 (7) TMI 956 - HC - Money LaunderingCondonation of delay in filing appeal before tribunal - availability of alternative remedy of appeal - Provisional attachment of multiple immovable properties - HELD THAT:- There is no disputation or disagreement that the writ petitioners have an alternate remedy by way of an appeal to Hon'ble Appellate Tribunal, PMLA, New Delhi under Section 26 of PMLA. As regards alternate remedy, law is well settled that alternate remedy is not a bar for exercise of writ jurisdiction and that alternate remedy qua writ jurisdiction is a self imposed restraint. In other words, alternate remedy rule is not a absolute rule and it is a rule of discretion. Be that as it may, as regards the alternate remedy rule which is not a absolute rule and a rule of discretion, Hon'ble Supreme Court in a long line of authorities has repeatedly held that in fiscal law, the rigor of application of alternate remedy rule is very high. In the present case, the writ petitioners have raised several points on merits in their campaign against the impugned common order made by the first respondent but as this Court is not entertaining captioned WPs by applying the alternate remedy rule, it is deemed appropriate to not to embark upon the exercise of examining the same - It should be recorded that learned counsel for petitioners submitted that he is conscious of the alternate remedy rule and therefore, predicated his admission board campaign on the aforementioned 180 days point for consideration and in this view of the matter also, it is deemed appropriate to not to discuss the merits of the writ petitioners' campaign against the impugned common order. There is no cap as regards condonation. By saying no cap, it is meant that the Appellate Tribunal is not stifled when it comes to condonation of delay and any length of delay can be condoned. However, in the case on hand, adverting to the case file, learned counsel submitted that the impugned order has been received by the writ petitioners only on 06.02.2023 and captioned writ petitions have been filed in this Court on 20.03.2023. The captioned writ petitions are disposed of as closed albeit preserving all the rights and contentions of the writ petitioners to approach the Appellate Tribunal under Section 26 of PMLA - Appeal disposed off.
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