KARACHI: The provisional release of consignments of Export Oriented Units including Younus Textile Mills, Liberty Textile Mills and others was ordered by a custom appellate bench of High Court of Sindh.

The release was subject to securing of disputed amount in the shape of Post Dated Cheques before the Nazir of the court.

The petitioners maintained that their consignments of (raw material) meant for Export (in finished form) were with held on ground that Petitioners are being asked to pay the amount of Anti-Dumping Duty in cash.

The petitioners maintained that they  have been issued with a license under Export Oriented & Small & Medium Enterprises Rules 2008 and thus exempted from all sorts of duties and taxes  for purpose of export, including in respect of Anti-Dumping Duties in terms of a s. 51 (1) (e) of the Anti–dumping Duties Act 2015.

They maintained that the amendment was carried through a Finance Bill which is ultra vires of the Constitution and judgments of superior courts whereby it  was held that  Anti-Dumping Duty is not a tax and therefore, could not be amended and or levied through a Money Bill.

It was further contended that when the material imported would be exported, the Anti-Dumping Duty is not attracted.

The counsel for respondent custom official opposed the plea for provisional release.

The bench comprising Justice Faisal Kamal Alam and Justice Agha Faisal after hearing the arguments in detail ordered provisional release of the consignments after securing disputed amount with the Nazir of SHC.