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2017 (12) TMI 1103 - AT - Money LaunderingOffence under PMLA - direct / indirect involvement of any person or property with the proceeds of the crime - attachment orders - Held that:- As under section 68(A)(1)(d)&(e) even the person who are relative of the accused or associates, the ED has a right to forfeiture and acquired the illegal property of the relative associates. However, in the present case under the PMLA Pritam Kaur is neither the relative or the associates of Shri Hardeep Singh Thapar. At the time of making the payment by Shri Hardeep Singh Thapar no criminal case under the schedule offence or PMLA was pending. At that time the amount received by Pritam Kaur was earnest money cannot be considered as tainted under the PML Act and even she was not aware about any activities about Shri Hardeep Singh Thapar on the date of execution of the agreement. It was a bonafide transaction. The Adjudicating Authority has not discussed any relevant issue involved in the impugned order which was passed in mechanical manner and without application of mind without considering and consulting law.. The appellant is an innocent person. No criminal complaint is pending against her. It is purely a civil dispute. She has no link or nexus with Hardeep Singh Thapar directly or indirectly. Both orders are accordingly set-aside. All the four appeals are allowed. The attachment of only immovable properties stands released. The appellant may take the necessary steps as per law. ED and Adjudicating Authority has totally ignored the said vital facts involved in the present matter. Both orders are passed in mechanical manner. Infact, had ED applied its mind of the peculiar facts of the matter, the provisional attachment order would not have been passed. Both provisional attachment orders and confirmation orders are perversed and against the law.
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