(Common Prayer: Civil Miscellaneous Appeals filed under Section 42 of the Prevention of Money Laundering Act, 2002, to set aside the impugned final order dated 29.10.2025 in FPA.PMLA-2347/CHN/2018, FPA.PMLA-2348/CHN/2018, FPA.PMLA-2349/CHN/2018, FPA.PMLA-2351/CHN/2018, FPA.PMLA-2350/CHN/2018, FPA.PMLA-2356/CHN/2018, FPA.PMLA-2354/CHN/2018, FPA.PMLA-2352/CHN/2018, FPA.PMLA-2357/CHN/2018 and FPA.PMLA-2355/CHN/2018 passed by the Appellate Tribunal under SAFEMA, New Delhi and to allow the appeals.)

Common Judgment:

G.K. Ilanthiraiyan, J.

1.Challenging the impugned final orders dated 29.10.2025 passed in FPA.PMLA-2347/CHN/2018, FPA.PMLA-2348/CHN/2018, FPA.PMLA-2349/CHN/2018, FPA.PMLA-2351/CHN/2018, FPA.PMLA-2350/CHN/2018, FPA.PMLA-2356/CHN/2018, FPA.PMLA-2354/CHN/2018, FPA.PMLA-2352/CHN/2018, FPA.PMLA-2357/CHN/2018 and FPA.PMLA-2355/CHN/2018 by the Appellate Tribunal under SAFEMA, New Delhi, the appellants have preferred the present Civil Miscellaneous Appeals.

2.Heard the Learned Counsels appearing on either side and perused the materials available on record.

3.The FIR No.156/2012 dated 06.08.2012 was lodged at P.S. Keelavalavu, District Madurai, Tamil Nadu against the accused persons for the Commission of offences punishable under Sections 120-B of IPC read with 304, 447, 379, 434, 420, 467, 468 & 471 of IPC and also Section 6 r/w Sections 3 & 4 of Explosive Substances Act, 1908 and also r/w Section 3(1)(ii)(iii) of TNPPDL Act, 1992, and the substantive offences thereunder. The said FIR was registered against S.Shri Paneer Mohamed, C. Rabeek Raja and Others for illicit quarrying out granites and for causing huge damage to human life and property by setting up explosives in Keelavalavu village. After investigation, police filed final report under Section 173 Cr.P.C. against the accused persons on 01.10.2013 against M/s Madurai Granite Exports, C. Paneer Mohamed, C. Rabeek Raja and 19 other accused persons. As per charge sheet, the accused persons trespassed into the nearby areas of Governments Rocky Poramboke land and carried out mining works by using deadly explosive substances to misappropriate the multi-colored granite stones in an illegal manner during the period prior to and between 2005 to 2012, quarried at non-licensed Government land and selling illegally dug multi-colored granite stone causing loss to the Government exchequer to the extent of Rs. 277.42 Crores and illicit gains for themselves.

4.On the basis of police investigation, the Directorate of Enforcement, Chennai Zone recorded the ECIR No. 03/CEZO/2014 on 30.06.2014 for initiating investigation pertaining to the offence of money laundering and to check the trail of proceeds of crime.

5.Four more FIRs in FIR Nos.166/ 2012, 183/2012, 397/ 2013 & 19/ 2015 were registered and charge-sheets were filed in first three FIRs, against the same accused persons, for similar offences in different Police Station totaling the loss to the Government exchequer to the Rs. 450 crores.

6.As per the Orders of the District Collector, the Comprehensive survey and Inspection of all the granite quarries permitted by the Government was carried out to detect violations of lease conditions and norms. The Inspection was carried out from 02.08.2012 and a preliminary report was furnished by each of the teams at the end of August 2012. As per the said report, out of 175 Leased Quarries, 86 Quarries were found to have flagrantly violated the lease conditions as on date and the lease holders have carried out illicit quarrying in adjacent Government poromboke lands and unleased patta lands etc. M/s Madurai Granite Exports, M/s RR Granites, M/s MR Granites are among the 86 Quarries Inspected by the Special group in August 2012.

7.With regard to the quantification of loss on account of such illicit quarrying and illegal mining, a scientific and systematic survey was done using “Total Station Survey Instrument" by authorized officials. The Collector of Madurai, intimated the actions taken by the Special Investigation Team including conducting survey, filing of FIR etc. and requested the Commissioner of Geology and Mines to suspend the mining operations in respect of 51 granite quarries immediately. The said list of 51 included M/s Madurai Granite Exports, M/ s RR Granites, M/ s MR Granites.

8.The Government of Tamil Nadu, based on the letters of Collector of Madurai and Commissioner of Geology & Mines, vide Order in GO No. MS. No. 232-Industries (MMB-1) Department dated 14.12.2012, suspended the mining activities of M/s Madurai Granite Exports, M/S, RR Granites, M/s MR Granites.

9.During the investigation conducted by the Enforcement Directorate (ED) under the Prevention Money Laundering Act, 2002 (PMLA), it is revealed that the experts from the Department of Geology and Mining, based on the scientific and systematic study using “Total Station Survey” had furnished a report named as “Evaluation Report” for each quarry they have inspected and verified.

10.During investigation under PMLA, the IO of ED recorded the statements of the suspects/accused persons and others under Section 50 of PMLA and also collected the relevant documents from the various sources. After investigation, on the basis of material, the Deputy Director, ED formed the reasonable believe that the persons accused in the aforementioned FIRS committed the Scheduled Offences and have caused the wrongful loss to the Government exchequer estimated to the tune of Rs. 499.56 crores and corresponding wrongful gain to themselves, during the period between 2001 to 2012 by illegal quarrying, and thereafter, the accused person sold the granites in the international/ domestic market in excess of the declared quantity and realized the sale proceeds. The pecuniary benefits obtained by the aforesaid persons were reinvested in acquisitions of immovable properties in their own names and in names of their firms, as well as, in obtaining mining lease license in the name of firms, and thereby, resulting in the additional accruals. They acquired 511 properties.

11.Accordingly, the properties were attached by ED vide Provisional Attachment Order (PAO) No. 21/2017 dated 30.10.2017 and thereby filed the Original Complaint No. 852/ 2017 before the Adjudicating Authority along with relied upon documents and statements, for confirmation of PAO. The Adjudicating Authority being satisfied with the allegations made in the OC coupled with the relied upon documents and statements under Section 50 of PMLA, issued the Show Cause Notice to all the defendants. After receiving their respective replies and hearing the rival submissions the Adjudicating Authority confirmed the PAO vide its order dated 17.04.2018.

12.Against the order dated 17.04.2018 in O.C.No.852/2017 passed by the Second Respondent the Appellants filed appeals under Section 26 of the Prevention of Money Laundering Act, 2002 before the Appellate Tribunal under SAFEMA, New Delhi.

13.However, the Appellate Tribunal under SAFEMA, New Delhi passed the impugned Final Orders dated 29-10-2025 and the Final Order was received on 17-11-2025.

14.Aggrieved by the impugned Final Orders dated 29-10-2025 passed by the Appellate Tribunal, the appellants have filed the present Civil Miscellaneous Appeals under Section 42 of the Prevention of Money Laundering Act, 2002.

15.Though various grounds were raised by the appellants in the appeal, they raised a specific ground before this Court stating that the attachment of property acquired prior to the enactment of PMLA i.e., prior to 01-07-2005 is not valid in law. This issue, along with all other grounds, was clearly dealt with by the Appellate Tribunal in the orders impugned herein.

16.In view of the above, this Court neither finds any substantial question of law nor any perversity, illegality, or mis-appreciation of evidence warranting interference with the well-reasoned order of the Appellate Tribunal.

17.Hence, this Court finds no merit in these appeals and the impugned orders are sustained.

18.In the result, these appeals stand dismissed. No costs.