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DAWN CONVERTEC SMC-(PVT.) LTD. vs NATIONAL TARIFF COMMISSION Ss — 2025 PTD 724 ISLAMABAD

Case information

Citation
2025 PTD 724 ISLAMABAD
Court
Islamabad High Court
Year
2025
Reporter
PTD
Parties
DAWN CONVERTEC SMC-(PVT.) LTD. vs NATIONAL TARIFF COMMISSION Ss
Provisions referred to
S. 20---V

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

DAWN CONVERTEC SMC-(PVT.) LTD. VS NATIONAL TARIFF COMMISSION Ss. 2(d) & 20---Dumped imports of Duplex Board---Domestic industry---Determination---Claim of the appellant was that the respondent was an entity associated with another entity (Merit Packaging Limited) having common directors, which had also imported Duplex Board, thus, respondent could not be categorized as a domestic industry for the purpose of filing of application under S. 20---Validity---Investigation of the Commission revealed that the import of Duplex Board by Merit Packaging Limited was for its own consumption and not in any way for the benefit of respondent/industry---Allegation as to the said entities having common director could not result in a finding that respondent-industry was related to Merit Packaging Limited---Appellate Tribunal held that both entities were independent of each other on different counts---There was no evidence to prove that respondent-industry controlled Merit Packaging Limited or vice versa---Appeal was dismissed.

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