Treatment of goods released after payment of tax and penalty us 130(2) cgst

i have purchased some goods which were in transit and were detained and demand was created us 129(1) and the payment was made

My queries are  

1 How to treat tax and penelty deposited as per the demand 

2 Can i adjust the tax paid under demand with my output liabilities on sale of such good 

3 Accounting of Demand 5000 Tax and 5000 penalty