https://www.taxtmi.com/caselaws?id=388719 A confiscation order under the Customs Act had attained finality, and the Department had already sold the seized consignment, so physical redemption of the goods was no longer possible. The only remaining issue was the treatment of the sale proceeds. The Court directed that the amount realised on sale be refunded to the petitioner after deducting the penalty already imposed, with refund to be processed on application in accordance with the applicable rules. The prior order of the Court and the parties' acceptance of that position meant the dispute was confined to the mode of refund rather than the validity of confiscation. en-us Mon, 24 Jun 2019 00:00:00 +0530 Thu, 21 Nov 2019 12:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388719 A confiscation order under the Customs Act had attained finality, and the Department had already sold the seized consignment, so physical redemption of the goods was no longer possible. The only remaining issue was the treatment of the sale proceeds. The Court directed that the amount realised on sale be refunded to the petitioner after deducting the penalty already imposed, with refund to be processed on application in accordance with the applicable rules. The prior order of the Court and the parties' acceptance of that position meant the dispute was confined to the mode of refund rather than the validity of confiscation. Case-Laws Customs Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388719