139ZX.— (1) The F282[inquiry subject] to whom a decision under section 139ZS relates may, within 28 days from the date on which the notice referred to in section 139ZT is received, or where section 139ZV applies, within 28 days from the date on which the notice referred to in section 139ZV(3) is received, appeal to the appropriate court against the decision.

(2) F283[…]

(3) The appropriate court may, on F282[the application of the inquiry subject], extend the period for the making of an appeal under subsection (1), where it is satisfied that—

(a) there is good and sufficient reason for doing so,

(b) the circumstances that resulted in the failure to bring an appeal within the period referred to in subsection (1) were outside F282[the control of the inquiry subject], and

(c) an application for confirmation has not been determined under section 139ZY.

(4) In considering an appeal, the appropriate court—

(a) shall have regard to the record of the decision the subject of the appeal, and

(b) may, where it considers it necessary for the fair and proper determination of the appeal, consider any evidence adduced or submission made by the F282[inquiry subject] concerned, whether or not already adduced or made to the authorised officer or the Commission.

(5) Subject to subsection (7), the appropriate court may, on the hearing of an appeal under subsection (1)—

(a) confirm the decision, or

(b) subject to subsection (6)—

(i) set aside the decision,

(ii) set aside the decision and replace it with such other decision as the court considers it just and appropriate to make, including a decision not to impose an administrative financial sanction, or a decision to impose an administrative financial sanction of a different amount, or

(iii) remit the decision for reconsideration by the Commission, subject to such directions as the court considers appropriate.

(6) A decision of the Commission may not be set aside or remitted by the appropriate court under subsection (5)(b) for error of law or fact unless the appropriate court is satisfied that the Commission committed a serious and significant error in making the decision, or that the Commission committed a series of minor errors which, when taken together, amount to a serious and significant error.

(7) For the purposes of subsection (5), sections 139ZS(4) and 139ZW shall apply to the appropriate court and references to the Commission in those sections shall be construed as references to the appropriate court.

(8) Where the appropriate court is the Circuit Court it may make such interim or interlocutory orders in any proceedings under subsection (1) or (3) as it considers appropriate.

(9) The appropriate court may direct how the costs of an appeal under this section are to be borne.

(10) In this section, “appropriate court” means—

(a) where no administrative financial sanction is imposed under section 139ZS or where the amount of any administrative financial sanction imposed does not exceed €75,000, or such other sum as stands specified in law as that court’s jurisdiction in tort, the Circuit Court, or

(b) in any other case, the High Court.]