JUDGMENT :

Jaswant Singh, J.

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.

All the three Appellants under Section 42 of Prevention of Money Laundering Act, 2002 (for short ‘PMLA’) are seeking quashing of Order dated 09.08.2019 (Annexure A-7) passed by Ld. Appellate Tribunal for SAFEMA, FEMA, NDPS, PMLA & PBPT Act, New Delhi (for short ‘Tribunal’) whereby appeals of the Appellants assailing confirmation of provisional attachment order have been dismissed.

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, Ludhia