LAHORE: Customs Appellate Tribunal has dismissed a rectification appeal filed by M/s Standard Manufacturing Co. Lahore against the Collector of Customs Lahore.
Justice (Retired) Malik Manzoor Hussain heard the appeal filed for the correction in the customs appeal No. 209/LB/2015.
After the complete hearing of the case, learned counsel for the applicant mainly argued the case on the grounds mentioned in the Memo of Appeal No: 209/LB/2016 and no grounds were mentioned during the arguments.
Furthermore, it is a settled law that there is no power with the tribunal to review its judgement on the grounds whereby the matter could be reopened.
The powers of rectification under sub-section (2) of the section 194-B are restricted only to correct any mistake apparent from the record appearing on the surface of the judgement. All the arguments advanced with respect to the grounds were agitated and already answered by the tribunal adding more the appeal for the rectification has no merit and is dismissed.
