2026-VIL-727-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Imposition of Anti-dumping duty on “semi-finished ophthalmic lenses” originating in or exported from China PR by treating the appellant to be non-cooperative - The designated authority treated Essilor Group as non-cooperative based on the finding that the related party to the appellant did not participate in the subject investigation - The designated authority relied on an Equity Pledge Agreement between Shanghai Essilor Optical Co. Ltd. (a group company) and Danyang Shoushi Glasses Co. Ltd. (the purchaser of Danyang ILT shares) to conclude that Essilor Group continued to control Danyang ILT indirectly - Whether the existence of the Equity Pledge Agreement resulted in Essilor Group maintaining control over Danyang ILT, and whether Danyang ILT should be considered a related party to Essilor Group - HELD - The existence of the Pledge Agreement is not a relevant factor for determining the relationship between Essilor Group and Danyang ILT, as a pledge does not create any ownership or control rights by virtue of the pledged shares or equity. A pledge is a bailment of property as security for a debt, and the pledgee (Essilor Group) does not acquire ownership rights over the property which is pledged - The sale of shares by Essilor Group to Danyang Shoushi Glasses Co. Ltd. in November 2018 resulted in cessation of control by Essilor Group over Danyang ILT. Accordingly, Danyang ILT cannot be considered a related party to Essilor Group under the relevant rules - The designated authority could not have drawn an adverse inference against Essilor Group for not providing the Annual Reports of Danyang ILT, as these documents were not within the possession and control of Essilor Group - The recommendation of the Designated Authority for imposing anti-dumping duty on the appellant by treating it as non-cooperative is set aside and the DA is directed to consider the case of appellant afresh without treating it as non-cooperative – The appeals are allowed - Information regarding non-exporting related entities - Whether information regarding non-exporting related entities was relevant for the purpose of determining the dumping margin for Essilor Group - HELD - The filing of information by non-exporting producers is not necessary for determination of normal value, as it does not affect the normal value calculation. According to the relevant rules and trade notices, only those related producers whose product was exported to India were required to participate and file the questionnaire response. Since Essilor Group had disclosed that these three entities did not export the subject goods to India during the period of investigation, information relating to these non-exporting entities was irrelevant for the purpose of determining the dumping margin for Essilor Group. The DA was not justified in holding Essilor Group as non-cooperative on this ground.
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GSTAT Appeal filed wrongly...
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