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Issues: Whether the appellant was entitled to release of the excavator and the transporting vehicle pending disposal of the statutory appeal despite the availability of an alternate remedy.
Analysis: The writ court had declined interference on the ground that the appellant should pursue the appellate remedy. The appeal court upheld that approach on the question of availing the statutory appeal. At the same time, it found that continued detention of both vehicles would be counterproductive, would cause deterioration in value, and would prevent repair and use of the excavator, thereby aggravating the appellant's liability and rendering the penalty order largely ineffectual in practical terms. The court therefore directed release of both vehicles once the appeal was filed, the requisite pre-deposit was made, and the challan was produced, subject to an undertaking not to sell the excavator until disposal of the appeal.
Conclusion: The appellant was not relieved of the need to pursue the appellate remedy, but was entitled to release of the detained vehicles upon compliance with the stated pre-conditions.
Final Conclusion: The order preserved the statutory appeal route while granting interim protection by directing release of the detained vehicles on compliance with pre-deposit and undertaking requirements.
Ratio Decidendi: Where detention of a vehicle and goods would be counterproductive and cause avoidable deterioration or prejudice pending appeal, release may be directed subject to statutory pre-deposit and protective undertakings, while leaving the merits to the appellate forum.