TAPE TOWN vs NATIONAL TARIFF COMMISSION Ss — 2025 PTD 1313 ANTI-DUPING-APPELLATE-TRIBUNAL

Case information

Citation: 2025 PTD 1313 ANTI-DUPING-APPELLATE-TRIBUNAL
Year: 2025
Reporter: PTD
Parties: TAPE TOWN vs NATIONAL TARIFF COMMISSION Ss
Provisions referred to: S. 45; 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

TAPE TOWN VS NATIONAL TARIFF COMMISSION Ss. 45, 55 & 70---Final determination, initiating / carrying of---Appeal challenging Preliminary Determination Notice having already been filed---Objection was that since the impugned Preliminary Determination Notice had now merged into the Final Determination, the present appeal had become infructuous---Validity---It is an admitted position that the preliminary determination dated 31.01.2025 is valid only for a limited period of four months, as stipulated under S. 45 of the Anti-Dumping Duties Act, 2015 ('the Act 2015')---It is also undisputed that the National Tariff Commission ('the Commission') has since issued its final determination dated 24.05.2025 which is currently under challenge in separate appeals before (this) Anti-Dumping Duties Appellate Tribunal, therefore, the present appeal, being entirely premised on the preliminary determination, has become infructuous and no longer raises a live legal issue under the statutory framework, particularly in the light of the conclusive findings and the retroactive effect of the final determination---Appellate Tribunal is not required to adjudicate matters that have ceased to possess legal significance due to subsequent developments within the same proceedings---Appeal, being infructuous, was dismissed, in circumstances.

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