| Case ID |
d7b9791f-99fe-452d-86ba-f1e9960e15cb |
| Body |
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| Case Number |
Miscellaneous Application No. 9/CU/IB of 2013 |
| Decision Date |
Jul 07, 2014 |
| Hearing Date |
|
| Decision |
The Customs and Excise Appellate Tribunal dismissed the application for rectification filed by Muhammad Shafi regarding the confiscation of his vehicle. The Tribunal ruled that rectification is limited to clerical or arithmetical errors and cannot extend to re-evaluating the merits of the initial decision. The applicant failed to provide adequate documentation to prove the payment of duties on the seized vehicle, thus upholding the original confiscation order. The Tribunal emphasized that once a judgment is signed and pronounced, the court ceases to exercise jurisdiction over that matter, and the only recourse for the aggrieved party is to appeal or seek revision before a higher court. As a result, the application was deemed without merit and was dismissed. |
| Summary |
This case revolves around the Customs and Excise Appellate Tribunal's decision to dismiss an application for rectification filed by Muhammad Shafi concerning the confiscation of his Toyota Crown Royal Saloon Car. The case highlights critical aspects of the Customs Act, 1969, particularly sections 194-B and 17, which pertain to the rectification of orders. The Tribunal affirmed that rectification is confined to clerical mistakes and cannot be used to challenge substantive decisions once a judgment is signed. The importance of proper documentation to prove the payment of duties is underscored, as failure to do so led to the dismissal of the applicant's appeal. Additionally, the case references the Civil Procedure Code, specifically section 114, which outlines the scope and limitations of review processes in legal proceedings. The ruling reinforces the principle that once a court has rendered a decision, it cannot revisit the matter through rectification, and affected parties must pursue higher court remedies to contest the outcomes. This case serves as a significant precedent in the realm of customs law and judicial review. |
| Court |
Customs and Excise Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
CHAUDHARY MUHAMMAD TARIQ, CHAIRMAN
|
| Lawyers |
Sikandar Naeem Qazi,
Agha Sabir Hussain
|
| Petitioners |
MUHAMMAD SHAFI
|
| Respondents |
COLLECTOR OF CUSTOMS, MCC, ISLAMABAD
|
| Citations |
2015 SLD 143,
2015 PTD 1090
|
| Other Citations |
2003 CLC 1189,
PLD 1981 SC 94
|
| Laws Involved |
Customs Act, 1969,
Civil Procedure Code (V of 1908)
|
| Sections |
194-B,
17,
114
|