Statutory appeal remedy prevailed, with delay condoned, pre-deposit waived, and auction stayed pending appeal.

The writ petition was not entertained on merits because an adequate statutory appeal remedy was available. The Court permitted withdrawal of the petition and directed that, if the appeal was filed within the stipulated time, the delay in filing would stand condoned. It also waived the pre-deposit condition and granted interim restraint against auction of the goods until disposal of the appeal, preserving the appellant's remedy while the statutory appeal was pursued.

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Outcome: The writ petition was not entertained on merits in view of the available statutory appeal remedy. The Court directed that if an appeal was filed within the stipulated time, the delay in filing it would stand condoned, the pre-deposit condition was waived, and interim restraint was granted against auction of the goods pending disposal of the appeal; the petition was allowed to be withdrawn.

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