(2)The proceeds of any such sale shall be applied-(a)firstly to the payment of the expenses of the sale,(b)next to the payment of the freight and other charges, if any, payable in respect of the goods sold, to the carrier, if notice of such charges has been given to the person having custody of the goods,(c)next to the payment of the duty, if any, on the goods sold,(d)next to the payment of the charges in respect of the goods sold due to the person having the custody of the goods,(e)next to the payment of any amount due from the owner of the goods to the Central Government under the provisions of this Act or any other law relating to customs, and the balance, if any, shall be paid to the owner of the goods.
