AMIR KHAN vs ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION) Ss — 2025 PTD 490 LAHORE-HIGH-COURT-LAHORE

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AMIR KHAN VS ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION) Ss. 179 & 194-B (2)---Order passed by Customs Authority, rectifying of ---Scope---Adjudicating Authority of the Customs (respondent) issued Corrigendum ('impugned Corrigendum'), which purportedly modified the Order-in-Original substantively altering the same (order-in-original), enhancing individual personal penalties imposed upon the petitioners from Rs.10,000/- to a total amount of Rs.7,922,048/=---Validity---Section 179 of the Customs Act, 1969, reveals no provision for conferring upon the Adjudicating Authority of the Customs (respondent) the power to rectify Order-in-Original, rather such power vests exclusively in the Customs Appellate Tribunal under S.194-B (2) of the Customs Act, 1969, and same is also exercisable only upon a mistake apparent on record being duly brought before the Tribunal by a party to an appeal---Consequently, the impugned Corrigendum was manifestly ultra vires the relevant provision of the Customs Act, 1969---High Court set-aside the impugned Corrigendum, being without lawful authority and of no legal effect whatsoever from its purported inception---Constitutional petition was allowed, in circumstances. Citation Name: 2025 PTD 490 LAHORE-HIGH-COURT-LAHOREBookmark this Case AMIR KHAN VS ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION) Ss.179 & 193---'Functus officio', doctrine of---Judicial or quasi-judicial authority---Passing of order---Alteration/modification---Scope--Adjudicating Authority of the Customs issued Corrigendum ('impugned Corrigendum'), which purportedly modified the Order-in-Original substantively altering the same (order-in-original), enhancing individual personal penalties imposed upon the petitioners from Rs.10,000/- to a total amount of Rs.7,922,048/=---Validity---Record incontrovertibly demonstrated that the order-in-original was passed by the respondent acting as an Adjudicating Authority under S. 179 of the Customs Act, 1969, and the sole and exclusive remedy available to any party aggrieved by said order was an appeal under S. 193 of the Customs Act, 1969, before the Collector Customs (Appeals)---Critically, the respondent had no suo-motu power to modify the order-in-original, enhancing the personal penalties from Rs.10,000/- each to an aggregate amount of Rs.7,922,048/-, particularly in absence of any application from the aggrieved party requesting such modification---Once the matter was adjudicated upon, the respondent became functus officio with respect to the Order-in-Original, and unless and until the matter was remanded to the respondent by the Appellate Authority or any other higher forum, the order-in-original could not be unilaterally modified---The 'judicial' or 'quasi-judicial authorities' cannot change its determination in an adjudication after signing 'judgment', 'order' and 'decree' as the doctrine of 'functus officio' comes in the way---Expression 'functus officio' means that having fulfilled the functions, discharged the duties, discharged the office, or the purpose having been accomplished, there remains no further force or authority with the 'judicial' or 'quasi-judicial Authorities'---High Court set-aside the impugned Corrigendum, as the same was without lawful authority and of no legal effect whatsoever from its purported inception---Constitutional petition was allowed, in circumstances.

AMIR KHAN vs ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION) Ss — 2025 PTD 490 LAHORE-HIGH-COURT-LAHORE

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