BEFORE RAJESH MALHOTRA, MEMBER, SINGLE BENCH; APPELLATE TRIBUNAL UNDER SAFEMA: AT NEW DELHI.

FPA-PMLA-1561/DLI/2016 Manish Jain … Appellant Versus The Deputy Director, Directorate of Enforcement, Delhi … Respondent Advocates/Authorized Representatives who Argued For the Appellant : Mr. R.K. Rawal, A.R.

For the Respondent : Mr. Abhimanyu Kaul, Advocate

FINAL ORDER

18.02.2025 Present Appeal is filed by the appellant Manish Kumar Jain under Section 26 of the Prevention of Money Laundering Act, 2002 (in short `PMLA, 2002’) against the order dated 27.10.2016 passed by the Adjudicating Authority in Original Complaint No. 606/2016, whereby the properties attached by ED vide PAO No. 02/2016 dated 29.03.2016 were confirmed. The details of the said properties pertaining to the present appellant are as under:

2. As per the facts of the case, FIR No. 76 dated 18.01.2015 was registered at PS Kavi Nagar, District Ghaziabad, against the accused Manish Kumar Jain and others for commission of offences under Section 420,467,468,469 & 471 IPC, wherein it is mentioned that during the search conducted by DRI under the Customs Act, it was found that Manish Kumar Jain was involved in making illegal foreign