https://www.taxtmi.com/caselaws?id=97541 The Tribunal ordered the Commissioner of Customs to appropriate duty amounts from the sale proceeds in a case involving rectification of mistake and a Misc. application under Rule 41 of CEGAT (Procedure) Rules. The applicants failed to prove that duty had already been paid when the goods were cleared, leading the Tribunal to side with the Revenue's argument that duty needed to be recovered due to duty exemption under the Transfer of Residence Rules. The final directive included appropriating duty, penalties, and redemption fine from the sale proceeds in a specific hierarchy. 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 The Tribunal ordered the Commissioner of Customs to appropriate duty amounts from the sale proceeds in a case involving rectification of mistake and a Misc. application under Rule 41 of CEGAT (Procedure) Rules. The applicants failed to prove that duty had already been paid when the goods were cleared, leading the Tribunal to side with the Revenue's argument that duty needed to be recovered due to duty exemption under the Transfer of Residence Rules. The final directive included appropriating duty, penalties, and redemption fine from the sale proceeds in a specific hierarchy. Case-Laws Customs Fri, 19 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97541