142. (1) Without prejudice to section 150, a controller or processor that is the subject of a decision under section 111, 112, 113 or 133(9) to impose an administrative fine may, within 28 days from the date on which notice of the decision concerned was given to it under section 116 or, as the case may be, section 133(9)(b) appeal to the court against the decision.

(2) The court, on hearing an appeal under subsection (1), may consider any evidence adduced or argument made by the controller or processor concerned, whether or not already adduced or made to an authorised officer or the Commission.

(3) Subject to subsections (4) and (5), the court may, on the hearing of an appeal under subsection (1)—

(a) confirm the decision the subject of the appeal,

(b) replace the decision with such other decision as the court considers just and appropriate, including a decision to impose a different fine or no fine, or

(c) annul the decision.

(4) The court shall, for the purposes of subsection (3), act in accordance with Article 83.

(5) Where the decision the subject of the appeal is one to which section 141(4) applies, and the court decides under subsection (3)(b) to impose a different fine, the amount of the fine imposed by the court shall not exceed €1,000,000.

(6) In this section, “court” means—

(a) the Circuit Court, where the amount of the administrative fine the subject of the appeal does not exceed €75,000, or

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