Law: Customs Act, 1969

Section: 194-B(2)

(a) Customs Act (IV of 1969)--- ----S.194-B(2)---Orders of Appellate Tribunal---Application for rectification of order on the ground of error of excess assumption of jurisdiction---Validity---Remedy of review was not provided in Customs Act, 1969, therefore, after signing the /order and announcing the same that could not be re-opened through a rectification application---Judgment could not be re-opened---Judgment signed and announced could not be declared annulled, set-aside or modified by means of rectification under S.194-B(2) of the Customs Act, 1969---Application being without any substance was dismissed by the Appellate Tribunal. 2003 CLC 1189 and Muzaffar Ali v. Muhammad Shafi PLD 1981 SC 94 rel. (b) Customs Act (IV of 1969)--- ----S.194-B(2)---Rectification of order of Appellate Tribunal---Scope---Rectification meant "to make a correction, rectification was confined to exercise the powers to correct only the clerical or arithmetical mistake in the /order which had occurred due to accidental slip or omission---Definition of "rectification" could not be stretched nor its scope could be widened to an extent thereby defeating the manifest intent of the legislature---Once court/judge signs and pronounce , the court ceases to exercise jurisdiction in the matter having become functus officio. 2003 CLC 1189 rel. (c) Review--- ----Scope---When a is signed and announced, the aggrieved party may assail such order/ before the higher courts in appeal/revision or may file a review application in the same court, if the remedy of review had been provided in such statute because right of review is a substantive right and is always a creation of the relevant statute on the subject. (d) Review--- ----Scope---Review is proceedings which exist by virtue of statute; it is in the nature of new trial of the issue, previously tried between the parties and cause of action being brought into court again for trial by a new petition. Muzaffar Ali v. Muhammad Shafi PLD 1981 SC 94 rel. ORDER CH. MUHAMMAD TARIQ, CHAIRMAN---Learned counsel for the appellant has filed this application for rectification of Order dated 5-4-2013 and prayed as follows:-- It is, therefore, to respectfully…

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