| Case ID |
e151c33d-a6b4-457a-9585-35777f31f81a |
| Body |
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| Case Number |
Constitution Petitions Nos. D-5552, D-5381, D-5497 |
| Decision Date |
Mar 11, 2021 |
| Hearing Date |
Mar 11, 2021 |
| Decision |
The decision concluded that the amendment made to the Anti-Dumping Duties Act, 2015 via the Finance Act, 2019 was ultra vires to the Constitution and thus struck down. The court determined that the Anti-Dumping Duty (ADD) is a penalty rather than a tax, which could not be amended through a money bill, as it does not align with the definition of tax under Article 73 of the Constitution. Consequently, all impugned show cause notices/orders issued against the petitioners were declared unlawful and quashed, with directions for the release of securities and goods without demanding ADD. |
| Summary |
The Sindh High Court addressed the constitutionality of amendments made to the Anti-Dumping Duties Act, 2015 through the Finance Act, 2019. The petitioners challenged the legality of these amendments, arguing that they were enacted without proper legislative procedure. The court examined whether the ADD constituted a tax and determined that it was a penalty imposed under specific conditions of dumping and injury to domestic industry. The ruling emphasized the importance of adhering to constitutional provisions regarding the passage of laws and struck down the amendments as ultra vires, ensuring the protection of the petitioners' rights and the integrity of the legislative process. The case highlights significant issues surrounding taxation, legislative authority, and the implications for domestic industries facing dumping practices. |
| Court |
Sindh High Court
|
| Entities Involved |
YUNUS TEXTILE MILLS LTD. THROUGH AUTHORIZED OFFICER AND OTHERS
|
| Judges |
MUHAMMAD, JUNAID GHAFFAR, JUSTICE,
AGHA FAISAL, JUSTICE
|
| Lawyers |
Not available
|
| Petitioners |
Jam Zeeshan,
Ovais Ali Shah,
Qazi Umair Ali,
Ayan Mustafa Memon,
Rana Sakhawat Ali,
Naeem Suleman,
Arshad Hussain,
Faiz Durrani,
Mrs. Saima Faiz Durrani,
Ali Nawaz Khuhawar,
Ameen M. Bandukda
|
| Respondents |
PAKISTAN THROUGH SECRETARY REVENUE AND EX OFFICIO CHAIRMAN, FEDERAL BOARD OF REVENUE AND OTHERS,
Muhammad Ahmer, Assistant Attorney General,
Khalid Rajpar,
Aamir Raza,
Azhar Ali,
Muhammad Rashid Arfi,
Muhabbat Hussain Awan,
Afsheen Aman,
Muhammad Khalil Dogar,
Durdana Tanveer,
Zafar Imam,
Tariq Aziz, Principal Appraiser, PMBQ
|
| Citations |
2021 SLD 1004,
2021 PTD 1055
|
| Other Citations |
Collector of Customs, Peshawar v. Wali Khan and others (Civil Appeal No. 1050 of 2009) dated 19.1.2017,
PLD 2017 Supreme Court 28,
2018 PTD 2026
|
| Laws Involved |
Not available
|
| Sections |
Not available
|