FINAL ORDER

03.07.2025

FPA-PMLA-3802/DLI/2020

By way of this appeal under Section 26 of the Prevention of Money Laundering Act, 2002 (in short `the Act of 2002’), a challenge has been made to the order dated 06.11.2020 passed by the Adjudicating Authority denying confirmation of the Provisional Attachment Order. The appeal is accordingly filed by the Directorate of Enforcement.

2. The respondents have raised preliminary objection to the maintainability of the appeal filed by the Deputy Director. It is submitted that as per Section 26 of the Act of 2002, appeal can be filed by the Director of Directorate of Enforcement or a person aggrieved thus, at the outset, the appeal preferred by the Deputy Director deserves to be dismissed being not maintainable.

3. This Tribunal would decide the issue of maintainability of the appeal raised by the respondents at the first instance.

4. The learned counsel for the respondents made a reference of Section 26 of the Act of 2002 to indicate that an appeal against the order of the Adjudicating Authority can be preferred by the Director or any person aggrieved by the order. Referring to the word `Director’, it is submitted that the Director would not incl