KARACHI: A two-member bench of the Sindh High Court (SHC) issued notices to customs officials and deputy attorney general of Pakistan on a constitutional petition filed by M/s Denim Clothing Company against issuing show cause notices for recovery of anti-dumping duties.
On 1 December 2020, during the hearing, counsel for the petitioner stated that the petitioner is the sole proprietor of M/s Denim Clothing Company, a business concern which is one of the leading garment manufacturing companies and is engaged in the manufacture, sale and distribution of denim garments.
He further stated that through the instant petition, the petitioner impugns the vires, legality and constitutionality of five show cause notices dated from October 29 to November 13, 2020 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.
He argued that impugned show-cause notices are unlawful, illegal, arbitrary, without jurisdiction and unconstitutional as it has been issued without the procedure prescribed under the law, 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 ultra vires of the constitution as it violates the fundamental rights guaranteed to the citizens by the constitution.
He further argued that in the circumstances, there is no alternate adequate remedy available to the petitioner except to approach this court for relief under article 199 of the constitution on, inter alia, the basis of the undisputed and documented facts and the grounds set forth hereinafter.
Citing Chairman FBR, Collector of Customs MCC Appraisement and Facilitation East, Assistant Collector of MCC Appraisement and Facilitation East, Secretary National Tariff Commission as respondents, petitioner pleaded the court may declare that impugned show cause notices and the actions of the respondents are illegal, without lawful authority and of no legal effect.