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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
MICHAEL ZOTHANKHUMA, KAUSHIK GOSWAMI
Kumar Sanjit Krishna, Son Of Late Uma Charan Bania – Appellant
Versus
Directorate Of Enforcement Govt. Of India – Respondent
| Table of Content |
|---|
| 1. challenge to provisional attachment requires nexus between property and crime. (Para 1 , 2 , 3 , 4) |
| 2. proceeds of crime definition requires connection to scheduled offense. (Para 5 , 6 , 7) |
| 3. parties dispute timing of property purchase relative to crime. (Para 8 , 9 , 10 , 11) |
| 4. attachment power is limited to proceeds derived from crime. (Para 12 , 13 , 14 , 15 , 16 , 17) |
| 5. provisional attachment requires specific nexus to proceeds of crime. (Para 18 , 19 , 20 , 21) |
| 6. pre-existing property not acquired through proceeds cannot be attached. (Para 22 , 23 , 24 , 25 , 26 , 27 , 28 , 29 , 30 , 31 , 32 , 33 , 34 , 35 , 36 , 37) |
| 7. disputed factual acquisition dates require evidentiary proof for relief. (Para 38 , 39 , 40) |
JUDGMENT :
M. Zothankhuma, J.
1. Heard Dr. P. Agarwal, learned counsel for the appellant. Also heard Ms. L. Devi, learned Standing Counsel, Enforcement Directorate.
2. The appellant has prayed for setting aside the final order dated 13.08.2025 passed by the Appellate Tribunal under SAFEMA, New Delhi, in FPA-PMLA- 1341/GWH/2024, by which the appellant’s challenge to the order dated 27.05.2024, passed by the Adjudicating Authority, confirming the provisional
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