Islamabad High Court (IHC) Upholds Anti-Dumping Duties on Imported Duplex Board  

Islamabad 30-01-2025: The Islamabad High Court (IHC) has dismissed an appeal challenging the imposition of definitive anti-dumping duties on One Side Coated Duplex Board (Grey Back) imported from China, Indonesia, and South Korea. The Court upheld the National Tariff Commission (NTC)’s findings, confirming that the duties were lawfully imposed and that the domestic industry had suffered material injury due to dumped imports.  

The case, Dawn Convertec SMC-Private Limited & Others Vs. National Tariff Commission & Others (C.M.A. No. 12 of 2021), was filed under Section 70(13) of the Anti-Dumping Duties Act, 2015, challenging the NTC’s final determination dated July 29, 2017. The Appellants contended that the injury to the domestic industry was caused by factors other than dumping, such as gas shortages and market fluctuations, and that M/s Century Paper & Board Mills should not qualify as a “domestic industry” due to its alleged links with an importing entity.  

The Court reiterated that anti-dumping duties are not taxes but measures to counter unfair trade practices that cause injury to the domestic industry.  

The NTC conducted a proper attribution analysis under Section 18 of the 2015 Act, confirming that dumped imports, and not other factors, caused material injury.  

The Court ruled that the investigation was conducted within the statutory timeline, with a preliminary determination on May 11, 2017, followed by a final determination on July 29, 2017, within the prescribed 180 days.  

The Court rejected the argument that M/s Century Paper was related to an importer, ruling that a mere common directorship does not disqualify a company from being a domestic producer under Section 2(d) of the 2015 Act.  

The Court reaffirmed that appeals under Section 70(13) are akin to second appeals under Section 100 CPC, meaning factual findings cannot be re-evaluated unless a substantial error in law is proven.  

Upholding the NTC’s decision, the Islamabad High Court (IHC) dismissed the appeal, ruling that the NTC followed due process, and the anti-dumping duties were imposed lawfully. The decision also aligns with international trade practices, citing the European Union – Anti-Dumping Measures on Biodiesel from Argentina (WT/DS 473/R) as a reference.

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