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EURO TILES AND GRANITE vs FEDERATION OF PAKISTAN through Secretary Commerce Division Preamble — 2023 PTD 21 ISLAMABAD

Case information

Citation
2023 PTD 21 ISLAMABAD
Court
Islamabad High Court
Year
2023
Reporter
PTD
Parties
EURO TILES AND GRANITE vs FEDERATION OF PAKISTAN through Secretary Commerce Division Preamble
Subject matter
Constitutional
Provisions referred to
S. 55; S. 40; Anti-Dumping Duties Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

EURO TILES AND GRANITE VS FEDERATION OF PAKISTAN through Secretary Commerce Division Preamble---Anti-dumping duty---Object, purpose and scope---Object of imposing anti-dumping duty is to prevent infliction of injury on Domestic Industry by import of goods at a price that constitutes dumping. Citation Name: 2023 PTD 21 ISLAMABADBookmark this Case EURO TILES AND GRANITE VS FEDERATION OF PAKISTAN through Secretary Commerce Division Duty of Court---Scope---Court must give meaning and effect to words used by the Legislature in a statue in order to garner legislative intent. Citation Name: 2023 PTD 21 ISLAMABADBookmark this Case EURO TILES AND GRANITE VS FEDERATION OF PAKISTAN through Secretary Commerce Division Ss.40 & 55---Constitution of Pakistan, Art.199---Anti-dumping duty---Preliminary determination---Provisional anti-dumping duty---Refund---Principle---Petitioner companies assailed order passed by National Tariff Commission (NTC) rejecting their request for refund of provisional anti-dumping duty imposed on the basis of preliminary determination---Validity---Provision of S.55 of Anti-Dumping Duties Act, 2015 addressed situation where at the end of adjudicatory process NTC would reach a conclusion while making its final determination that there was no injury or threat of injury described under S.55(4) of Anti-Dumping Duties Act, 2015 as negative final determination---National Tarrif Commission was under obligation to issue a refund of "any cash deposit made during the period of application of provisional measures within the period of forty-five days of such determination"--- Issuance of refund was not the product of any adjudicatory process but was a mandatory requirement with a fixed timeline---National Tarrif Commission terminated investigation without imposition of any measures pursuant to S.40 of Anti-Dumping Duties Act, 2015, or issued a negative final determination---Effect of it was that NTC determined that matter before it did not involve any injury or threat of injury to domestic industry and any security deposit received by NTC as a provisional measures pursuant to the provisions of Ss. 43, 44 & 51 of Anti-Dumping Duties Act, 2015 had become refundable automatically pursuant to S.55(4) of Anti-Dumping Duties Act, 2015, which was to be refunded within a period of forty-five days of termination of investigation without imposition of any measures or issuance of a negative final determination as the case could be---High Court set aside order passed by NTC as the same was in breach of S.55(4) of Anti-Dumping Duties Act, 2015---High Court directed NTC to refund cash deposit received as provisional anti-dumping duty within a period of forty-five days---Constitutional petition was allowed accordingly.

Other judgments reported in 2023 PTD

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