A Latin term that can be applied to an officer who has fulfilled the duties of an office that has expired and who, in consequence, has no further formal authority. This has been interpreted in Central Excise matters to mean that once an adjudicating authority passes an order he becomes a Functus Officio and cannot further interfere with that order. He cannot touch it. The only recourse is to utilise the appellate channels. Is this concept higher than the law legislated by parliament? There were several occasions when appellate authorities have quashed the orders or revised orders of the adjudicating authorities on the ground of Functus officio.

This term is applied to something which once had life and power, but which now has no virtue whatsoever.