KARACHI: A division bench of the Sindh High Court (SHC) directed customs authorities to file their comments on constitutional petitions filed by M/s International Textile Limited against show cause notice issued by Assistant Collector Group-II, Appraisement and Facilitation East over recovery of anti-dumping duty.
On 24 December 2020, during the hearing, counsel for the petitioner stated that petitioner is a limited company, a business concern which is one of the leading towels manufacturing companies and is engaged in the manufacturing and processing of textile.
Counsel argued that through the instant petition, the petitioner impugns the legality and constitutionality of five show cause notices dated Oct 29, 2019 and challenge section 15 of the finance act, 2019 whereby clause (e) of section 51 (1) has been omitted from the anti-dumping duties act, 2015.
Counsel stated that the impugned show cause notices alleged that the petitioner has not paid anti-dumping duty on the import of hydrogen peroxide, the impugned SCNs are unlawful, illegal, arbitrary, without jurisdiction and unconstitutional as it has been issued without the procedure prescribed under the law.
Counsel further argued that this has necessitated seeking declarations as to the unconstitutionality and nullification of the impugned show cause notice and the law on the grounds inter alia, for being un-constitutional.
Citing chairman FBR, collector of Customs Appraisement and Facilitation East, Assistant Collector Group-II, MCC Appraisement and Facilitation East and Secretary National Tariff Commission as respondents, petitioner pleaded the court may declare that the impugned show cause notices and the actions of the respondents are illegal, illegal, without lawful authority and of no legal effect.
Counsel further pleaded the court to declare that the demand raised by the respondents for anti dumping duty for goods covered by the exemption under SRO 327(1)/ 2008 is unlawful and unconstitutional.
