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Attachment order was to be set aside when mortgaged properties were not proceeds of crime

December 18, 2018[2018] 100 taxmann.com 232 ((PMLA-AT), NEW DELHI)
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FEMA, BANKING : Where properties in question had been mortgaged with appellant bank much prior to date of alleged offence which showed that no 'proceeds of crime' were involved in acquiring of those properties, same could not be attached

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