Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
A pledge arrangement created only a security interest and did not, by itself, establish ownership or operational control over Danyang ILT; with shareholding already transferred, the Essilor Group was not shown to retain control and adverse inference could not be drawn for annual reports not shown to be within its possession. The Tribunal also held that, in a non-market economy investigation, only information relevant to normal value and export price was required, so non-exporting related producers' data was unnecessary where normal value was constructed from domestic industry costs and export information for the supply chain was disclosed. The Essilor Group was therefore wrongly treated as non-cooperative, and the anti-dumping recommendation was set aside for fresh consideration.
A pledge arrangement created only a security interest and did not, by itself, establish ownership or operational control over Danyang ILT; with shareholding already transferred, the Essilor Group was not shown to retain control and adverse inference could not be drawn for annual reports not shown to be within its possession. The Tribunal also held that, in a non-market economy investigation, only information relevant to normal value and export price was required, so non-exporting related producers' data was unnecessary where normal value was constructed from domestic industry costs and export information for the supply chain was disclosed. The Essilor Group was therefore wrongly treated as non-cooperative, and the anti-dumping recommendation was set aside for fresh consideration.
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