Dyani Antony Paul Vs Deputy Director (Appellate Tribunal Under Safema At New Delhi)
The appeals arose from an order dated 23.06.2021 confirming a Provisional Attachment Order (PAO) dated 30.06.2016 under the Prevention of Money Laundering Act, 2002.
The case originated from an FIR registered on 21.12.2013 at Ankola Police Station, Karnataka, concerning the killing of an industrialist and co-operative leader. Investigation revealed that the crime was carried out by associates of an underworld operator, with funds arranged from Dubai through hawala channels by an associate acting on instructions. The funds were distributed locally through intermediaries.
During investigation, the police seized mobile phones from an intermediary. Forensic analysis of these devices revealed SMS messages relating to distribution and collection of money. Some messages contained a mobile number linked to the appellant.
The appellant admitted ownership of the mobile number but denied receiving any funds through non-banking channels and denied any connection with the persons involved. He stated that approximately ₹10 crore had been transferred to him through banking channels by his brother residing in Dubai, allegedly from business income.
The appellant’s brother stated that he had been engaged in business activities in Dubai for several years and had earned profits, which were used to transfer funds to India and acquire properties. However, no documentary evidence such as financial statements, proof of earnings, or records of borrowings was produced. It was also stated that no legal balance sheets were maintained.
