https://www.taxtmi.com/caselaws?id=790821 In an anti-dumping investigation, an equity pledge arrangement did not by itself establish ownership or operational control, and the share transfer record showed that Danyang ILT was not proved to remain under the Essilor Group's control. The non-filing of annual reports and non-disclosure of non-exporting related entities did not justify treating the group as non-cooperative because the information was not shown to be within its possession or control and was not material to normal value or export price determination. Information concerning Danyang ILT and the three non-exporting entities was therefore irrelevant for the dumping margin, and exports of goods produced by Danyang ILT could not be used against the group for that purpose. The non-cooperation finding and resulting anti-dumping recommendation were set aside for fresh consideration. en-us Mon, 27 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790821 In an anti-dumping investigation, an equity pledge arrangement did not by itself establish ownership or operational control, and the share transfer record showed that Danyang ILT was not proved to remain under the Essilor Group's control. The non-filing of annual reports and non-disclosure of non-exporting related entities did not justify treating the group as non-cooperative because the information was not shown to be within its possession or control and was not material to normal value or export price determination. Information concerning Danyang ILT and the three non-exporting entities was therefore irrelevant for the dumping margin, and exports of goods produced by Danyang ILT could not be used against the group for that purpose. The non-cooperation finding and resulting anti-dumping recommendation were set aside for fresh consideration. Case-Laws Customs Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790821