Case Details

Citation(s)
2014 SLG 1453 2014 SLD 1453 2014 PTCL 767
Appellate Tribunal Inland Revenue
Customs Appeal No. Q-402 of 2012, decision dated: 12-08-2014
CH. MUHAMMAD TARIQ, CHAIRMAN/MEMBER, JUDICIAL, ISLAMABAD AND MR. KHALID MAHMOOD, MEMBER TECHNICAL, ISLAMABAD.
Appellant by: Mr. Sadbar Jan (Advocate).

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Law: Customs Act, 1969

Section: 194B(2)

ORDER CHAUDHARY MUHAMMAD TARIQ/CHAIRMAN,ISLAMABAD.-(1). Learned counsel for the appellant has filed this application for rectification of Order dated 05-04-2013 and prayed as follows:- It is, therefore, to respectfully pray that the error of excess assumption of jurisdiction may kindly be rectified at the earliest, preferably within a month, so as to enable the applicant to consider the taking of further legal recourse. 2. This Tribunal has minutely perused the contents of this application for rectification. 3. Rectification shall means to make a correction, rectification confines itself to exercise the powers to correct only the clerical or arithmetical mistake in such judgment/order which have occurred due to accidental slip or omission. The definition of rectification cannot be stretched nor its scope can be widened to an extent thereby defeating the manifest intent of the legislature. Once court/judge signs and pronounce judgment. Thereafter the court ceases to exercise jurisdiction in the same matter as he become functus officio. (Relied on 2003 CLC 1189). 4. When a judgment is signed and announced, the aggrieved party may assail the impugned order/judgment before the higher Courts in appeal/revision or may file a review application in the same court, if the remedy of review has been…
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