FINAL ORDER

12.03.2026

The batch of three appeals have been filed under Section26 of the Prevention of Money Laundering Act, 2002 (in short `the Act of 2002’) to challenge the order dated 20.12.2023 passed by the Adjudicating Authority confirming the Provisional Attachment Order dated 03.07.2023. The appellant M/s Diamond Liquors Pvt. Ltd. was earlier known as M/s Nova Garments Pvt. Ltd. and accordingly titled in the impugned order.

2. The CBI, ACB, New Delhi registered an FIR on 17.08.2022 against Shri Manish Sisodia, Deputy Chief Minister of Government of National Capital Territory of Delhi (GNCTD) for the offence under Section 120-B read with Section 477A IPC, 1860 and Section 7 of the Prevention of Corruption Act, 1988 (hereinafter referred to as `the Act of 1988’). It was finding irregularities in framing and implementation of the excise policy of GNCTD for the year 2021-22. The allegation was that Shri Manish Sisodia conspired with the members of the South Group through Shri Vijay Nair to receive kickbacks to the tune of Rs.100 Crores to pass on undue benefits to the private entities. The FIR was involving many other names which may not be so relevant for the present matter beca