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    <title>2023 (7) TMI 93 - CALCUTTA HIGH COURT</title>
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    <description>The HC addressed a penalty order under Section 129, involving an excavator&#039;s transportation. The court directed the appellant to file an appeal before the appellate authority, make a pre-deposit, and provide an undertaking not to sell the excavator. The vehicles would be released within three days upon compliance, balancing procedural requirements with the appellant&#039;s operational needs.</description>
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