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The HC quashed the impugned order and remitted the case to the respondents to pass a fresh order on merits after the petitioner deposits Rs. 50,00,000 to secure revenue's interest. The HC allowed the petitioner to address procedural and time-bar issues comprehensively, considering the disputes pertained to the period from April 2008 to June 2017 and the petitioner provided clearing, forwarding, and goods transport services.