MISC. APPEAL (PMLA) 03/2023 Page 1 of 41 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 22.05.2025 Judgment pronounced on: 12.09.2025 + MISC. APPEAL (PMLA) 03/2023 & CRL.M.A. 34701/2019 & CRL.M.A. 38804/2019 DIRECTORATE OF ENFORCEMENT THROUGH ASSISTANT DIRECTOR DELHI .....Appellant Through: Mr. Samrat Goswami, Advocate. versus RAJESH KUMAR AGARWAL .....Respondent Through: Mr. Amit Khemka, Mr. Sandeep Dash, Ms. Himani Singh and Ms. Jeevika Dhyani, Advocates. CORAM: HON’BLE MR. JUSTICE SUBRAMONIUM PRASAD HON’BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR J U D G M E N T HARISH VAIDYANATHAN SHANKAR, J. 1. The Appellant/ Directorate of Enforcement 1 has preferred the present appeal under Section 42 of the Prevention of Money Laundering Act, 2002 2, challenging the Order dated 06.02.2019 3 passed in FPA-PMLA-1973/DLI/2017 by the learned Appellate Tribunal (PMLA), New Delhi 4. By the said order, the learned AT set 1ED 2PMLA/ Act 3Impugned Order 4AT/Tribunal