Law: Customs Act, 1969

Section: 194B(2)

Law: Income Tax Act, 1922

Section: 35

Law: Civil Procedure Code (V of 1908)

Section: 152

Customs Act (IV of 1969)----S. 194B(2)---Income Tax Ordinance (XXXI of 1979), S.156---Income­tax Act (XI of 1922), S. 35---Rectification of mistakes---Jurisdiction of Customs, Excise and Sales 'Fax Appellate Tribunal---Scope---Vehicle of the appellant was confiscated by the Customs Authorities on the suspicion of the same being smuggled---Appellant filed application under S.194-B(2:) of the Customs Act, 1969, alleging that there was an error in the order passed by the. Tribunal as the appellant's counsel did not appear before the Tribunal due to his illness and the error could be corrected--­Tribunal dismissed the application---Validity---Scope of the provision of S.194B(2) of the Customs Act, 1969, is wider than that of the parallel provision of S.35 of the Income-tax Act, 1922 and 5.156 of the Income Tax Ordinance, 1979---Provisions of Income-tax Act, 1922, as well as Income Tax Ordinance, 1979, can justifiably be resorted to rectify the mistake admittedly having crept in the order of the Tribunal---Nothing restrained the Tribunal id the present case, from recalling their earlier order---Interest of justice ought to have served to undo a wrong for which the appellant was not at fault---Order passed by the Tribunal- was set aside and the rectification application filed by the appellant was deemed to be pending before the Tribunal-- -Appeal was allowed accordingly. Maharani Mills (Private) Ltd. v. Income-tax Officer, Probandar (1959) 36 ITR 350; T. S. Blaram, Income Tax Officer, Company Circle IV, Bombay v. Volkart Brothers and others (1971) 82 ITR 50 and CIT v. National Food Laboratories (1962) 65 Tax 257 ref. ORDER NASEEM SIKANDAR, J.---The appellant claims to be an owner of Mitsubishi Pajero Jeep bearing Registration No.IDB-4727 which was taken into custody by the Customs Authorities on the ground that its frame/chassis number had been manipulated. After receiving a report from the Hyundai Central Motors, Lahore and Government Forensic Science Laboratory, Lahore the Customs Authorities through their order, dated 13-2-2001 directed its confiscation with an option to get it released by paying Rs. 5,000 as redemption fine in addition to custom dues and other…

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