Essilorluxottica Asia Pacific Pte Ltd. Vs Designated Authority (CESTAT Delhi)
CESTAT Delhi held that since amendment u/s. 134 of the Finance Act, 2023 has not come into force, the present anti-dumping appeal would be maintainable before the Tribunal u/s. 9C of the Customs Tariff Act.
Facts- Essilorluxottica Asia Pacific Pte Ltd. has filed this anti-dumping appeal u/s. 9C of the Customs Tariff Act, 1975 for quashing the final findings dated 29.09.2022 of the designated authority published in the Gazette of India-Extra Ordinary on 29.09.2022 in the matter of anti-dumping investigation concerning the import of semi-finished ophthalmic lenses originating in or exported from China PR. The designated authority recommended definitive anti-dumping duty for five years from the date of the notification to be issued by the Central Government on the said product.
The appellant has also sought the quashing of the consequential notification dated 27.12.2022 issued by the Central Government. This notification was published in the Gazette of India-Extra Ordinary on 27.12.2022. The said notification recites that the Central Government, in exercise of powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act read with rules 18, 20 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, has imposed anti-dumping duty on semi-finished ophthalmic lenses for a period of five years.
