| Citation(s) |
|---|
| 2024 SLG 3182 2024 SLD 3182 = 2024 PTD 1051 = (2026) 133 TAX 208 |
Lahore High Court
Writ Petition No.26907 of 2024, decided on 2nd May, 2024.
BEFORE AHMAD NADEEM ARSHAD, J
Muhammad Afzal Awan for Petitioners.Ch. Imtiaz Elahi, Deputy Attorney General for Pakistan (On Court�s Call).
Writ Petition No.26907 of 2024, decided on 2nd May, 2024.
BEFORE AHMAD NADEEM ARSHAD, J
Muhammad Afzal Awan for Petitioners.Ch. Imtiaz Elahi, Deputy Attorney General for Pakistan (On Court�s Call).
MESSRS A&A PIPE INDUSTRIES AND OTHERS VSFEDERATION OF PAKISTAN AND OTHERS
Law: Anti-Dumping Duties Act, 2015
Section: 20,23,24,37,39,41,52,64,70
Law: Constitution of Pakistan, 1973
Section: 199
Anti-Dumping Duties Act (XIV of 2015)----Ss.39, 64 & 70--Constitution of Pakistan, Art. 199--Constitutional petition--Anti-Dumping Duties--Determination--Alternate and efficacious remedy--Factual controversy--Petitioners / companies assailed order of National Tariff Commission deciding to continue definitive Anti-Dumping Duties for another period of five years-- Validity--Provision of S. 70 of Anti-Dumping Duties^ Act, 2015, is an exhaustive provision, which does not only provide substantive right of appeal and time limitation for preferring and decision of the same but it also lays down procedural requirements for carrying out whole appellate procedure--Comprehensive scheme of exercising Appellate Jurisdiction by Appellate Tribunal constituted under S.64 of Anti- Dumping Duties Act, 2015, has been provided in law against appeal preferred by an interested party either against initiation of investigation, preliminary determination or final determination and also provides limitation--It also provides procedure for hearing the same including chalking out requirements for a decision of Tribunal-- Substantive right of appeal against decision of Appellate Tribunal to High Court has been laid down in S. 70(13) of Anti-Dumping Duties Act, 2015--This whole scheme of remedial procedure is clearly suggestive of the fact that a Determination even though a Final Determination under S. 39 of Anti-Dumping Duties Act, 2015, is not absolute and is open for scrutiny before Appellate Tribunal if any interested party, dissatisfied with the same, prefers an appeal before it--High Court declined to interfere in the matter as adequate alternate remedy of appeal was available--Constitutional petition was dismissed, in circumstances. Shaheen Merchant v. Federation of Pakistan/National Tarif Commission and others 2021 PTD 2126; Rana Aftab Ahmad Khan v. Muhammad Ajmal PLD 2010 SC 1066 and Mian Azam Waheed and 2 others v. The Collector of Customs through Additional Collector of Customs, Karachi 2023 PTD 1571 rel. ORDER: AHMAD NADEEM ARSHAD, JUSTICE:---.--- Through this Constitutional Petition, filed under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973,…