Islamabad High Court Clarifies Appellate Tribunal's Authority under Anti-Dumping Duties Act, 2015 --- IHC
Islamabad 17-05-2024: In a significant development on the subject of authority of an Appellate Tribunal under Anti-Dumping Duty Act 2015, the Honourable Bench of the Islamabad High Court presided over by Mr. Justice Babar Sattar while hearing [C.M.A. No.125 of 2023] rendered a landmark judgment in the appeals under Section 17(13) of the Anti-Dumping Duties Act, 2015. The appeals filed raised pivotal questions concerning the Tribunal's authority under the ADD Act and the applicability of the Limitation Act, 1908. The following questions of determination were decided in the subject appeals:-
I. Whether the Tribunal possesses the authority to condone delays and admit appeals filed beyond the prescribed limitation period.
II. Whether the Court, acting as a Second Court of Appeal, can condone delays and direct the Tribunal to hear appeals on their merits.
III. Whether the Court can entertain appeals directly against final determinations by the NTC, bypassing the Tribunal's jurisdiction, in cases where the appellant did not utilize their right to appeal before the Tribunal or where appeals were dismissed due to limitation issues.
The Court ruled that the Tribunal lacks authority to condone delays beyond the prescribed period under the ADD Act. It emphasized that while the Court possesses the power to condone delays under the Limitation Act, it cannot direct the Tribunal to hear appeals on their merits based on equitable principles. The Court's function as a second appellate forum is to review judgments based on legal norms, not equitable considerations.
It is observed by the Court that entities were not in existence at the time of the NTC's (National Tariff Commission’s) final determination cannot file appeals beyond the limitation period. The Court affirmed that such parties cannot be granted leave to file appeals as they were not involved in the original proceedings. Furthermore, the Court clarified that the principle established in the "H.M. SAYA & Co." case does not extend to importers incorporated after the limitation period. The Court reiterated the strict and inflexible nature of limitation laws, emphasizing that equitable considerations cannot override them. It stressed that the purpose of limitation laws is to bar stale disputes and promote promptness in claiming rights. The Court referred to precedents such as "Sh. Mohammad Rashid Vs. Majid Nizami" and "Mohammad Ashraf" cases, emphasizing the importance of deciding all appeals on their merits. However, it clarified that the High Court remains bound by strict limitation laws unless sufficient cause for delay is demonstrated.
In light of the above, the Court held that the appeals in question are not maintainable and dismissed them. This ruling reaffirms the importance of adhering to limitation laws and established legal principles in appellate proceedings under the ADD Act.
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