SEEMA GARG Vs. DEPUTY DIRECTOR, DIRECTORATE OF ENFORCEMENT

JUDGEMENT

(1.) By this common order, three PMLA Appeals No. 1-3 of 2019, involving common questions and filed against common impugned order dated 09.08.2019 (Annexure A-7) are disposed of.

(2.) Brief facts as borrowed from Appeal No. 1 of 2019 are that on the basis of an FIR No. 126 dated 26.7.2013 registered at PS Division N. 5, Ludhiana under Section 177, 420, 465, 467, 468, 471 of IPC, against M/s Jaldhara Exports (a proprietorship concern of Raman Garg), Ludhiana alleging fraudulent refund of VAT during February-March' 2013, Respondent-Enforcement Directorate on 14.8.2013 registered an Enforcement Case Information Report (for short 'ECIR'). The Deputy Director-Respondent vide order dated 13.12.2017 provisionally attached Plot No. 800, Street No. 2, Baba Gajja Jain Colony, Moti Nagar, Ludhiana belonging to Smt. Seema Garg (Appeal No. 1/2019) & Smt. Sangeeta Garg (Appeal No. 3/2019) and Flat No. 11A, Empire Residential Project, SAS Nagar belonging to Saiyrah Garg (Appeal No. 2/2019). The Respondent praying confirmation of provisional attachment filed a complaint before Adjudicating Authority which culminated into order dated 28.5.2019. The Adjudicating Authority confirmed the attachment for a period of 90 days during the pendency of investigation or pendency of the proceeding before a court under PMLA. The Appellants filed appeal before Tribunal which vide impugned order dated 9.8.2019 (Annexure A-7) dismissed all the appeals.

(3.) The Appellants have raised three fold arguments, namely, i) at the time of expiry of 90 days from the date of confirmation order investigation was pending; ii) property in question was purchased much prior to not only commission of alleged offence but also introduction of PMLA; iii) there is non-compliance of the requirement of recording of reasons prior to provisional attachment of property.