APPELLATE TRIBUNAL UNDER SAFEMA AT NEW DELHI

1. MP-PMLA-12995/KOL/2023 (Stay)

FPA-PMLA-6458/KOL/2023 Shri Vineet Kothari … Appellant

2. MP-PMLA-13102/KOL/2023 (Stay)

FPA-PMLA-6498/KOL/2023 Shri Anand Kothari ... Appellant Versus The Deputy Director Directorate of Enforcement, Kolkata … Respondent Advocates/Authorized Representatives who appeared For the Appellants : Mr. Suraj Prakash, Advocate For the Respondent : Mr. Aditya Singla Mr. Sahil Prashar, Advocates CORAM JUSTICE MUNISHWAR NATH BHANDARI : CHAIRMAN

FINAL ORDER

27.04.2026 By these two appeals 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 25.07.2023 passed by the Adjudicating Authority confirming the Provisional Attachment Order dated 15.02.2023.

2. The brief facts giving rise to the present appeals are arising out of the ECIR recorded by the respondents pursuant to the FIR registered by the CBI, BS&FC, Kolkata for commission of offence under Sections 420,467,468,471 and

120-B IPC. In pursuance to the FIR, five charge sheets were filed followed by one supplementary charge sheet on the basis of the complaint made by Indian Overseas Bank,