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2023 (7) TMI 1294 - ALLAHABAD HIGH COURTLevy of penalty - seeking release of detained goods - petitioner submits that the petitioner intends to file an appeal, for which requisite amount has already been deposited by him - HELD THAT:- This petition is disposed of permitting the petitioner to file an appeal within a period of three weeks from today and in the eventuality of doing so, the Appellate Authority shall consider the claim of the petitioner on the merits of the case in accordance with law ignoring the point of limitation. As the goods are perishable in nature, the Appellate Authority to take prompt steps to decide the appeal and in case any application is filed within a period of ten days from today seeking interim relief the same may also be considered expeditiously in accordance with law.
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