https://www.taxtmi.com/caselaws?id=97541 Where confiscated goods have been sold and only the sale proceeds remain, customs authorities may appropriate those proceeds first towards duty, then penalty, and lastly towards redemption fine. The Tribunal applied this hierarchy because the goods had been cleared under duty exemption but were later found liable to confiscation. The applicants' claim that duty had already been paid was rejected for want of evidence, and the earlier final order was recalled and modified accordingly. The rectification request therefore did not prevent the appropriation of the sale proceeds in that sequence. en-us Fri, 19 May 2000 00:00:00 +0530 Tue, 17 Jan 2012 11:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97541 Where confiscated goods have been sold and only the sale proceeds remain, customs authorities may appropriate those proceeds first towards duty, then penalty, and lastly towards redemption fine. The Tribunal applied this hierarchy because the goods had been cleared under duty exemption but were later found liable to confiscation. The applicants' claim that duty had already been paid was rejected for want of evidence, and the earlier final order was recalled and modified accordingly. The rectification request therefore did not prevent the appropriation of the sale proceeds in that sequence. Case-Laws Customs Fri, 19 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97541