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 B 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 provided in such statute because right of review is a substantive right and is always a creation of the relevant statute on the subject.
5. A review is proceedings which exist by virtue of statue. It is ii. 'le nature of new trial of the issue, previously tried between the parties. The cause of action being brought into court again for trial by a new petition. (Relied on law laid down by the Honourable. Supreme Court of Pakistan in case of Muzaffar Ali. Vs. Muhammad Shafi reported as PLD 1981 SC 94).
6. Except the above remedies a previous judgment could not be re-opened. In Customs Act, 1969, the remedy of the review has not been provided, therefore, after signing the judgment/order and announcing it, the same could not be re-opened through a rectification application.
7. The nutshell of the above discussion is that a judgment signed and announced could not be declared annulled, set-aside or modified by means of an application for rectification under Section 194B(2) of the Customs Act, 1969. The application in hand is without any substances. Same is dismissed.