A person may appeal to the court against a penalty imposed on him under section 31A or 32 on the ground that—
he is not liable to the imposition of a penalty, or
the amount of the penalty is too high.
On an appeal under this section the court may—
allow the appeal and cancel the penalty,
allow the appeal and reduce the penalty, or
dismiss the appeal.
An appeal under this section shall be a re-hearing of the Secretary of State's decision to impose a penalty and shall be determined having regard to—
any code of practice under section 32A which has effect at the time of the appeal, and
the code of practice under section 33 which had effect at the time of the events to which the penalty relates, and
any other matters which the court thinks relevant (which may include matters of which the Secretary of State was unaware).
Subsection (3) has effect despite any provision of Civil Procedure Rules.
An appeal may be brought by a person under this section against a penalty whether or not—
he has given notice of objection under section 35(4);
the penalty has been increased or reduced under section 35(6).