Article
Anti-dumping Duty – Non Cooperative Exporter – Related Party – Existence Of Pledge Agreement Is Not A Relevant Factor For Determining Relationship
The CESTAT Anti-dumping Bench examined whether a Pledge Agreement constitutes a relevant factor in determining related party status between a foreign exporter and another company during anti-dumping investigations. The case centered on whether the appellant could be deemed non-cooperative when an allegedly related party failed to participate in the investigation, raising critical questions about the nature of pledge arrangements and their impact on relationship determinations under customs valuation rules.
Lakshmikumaran & Sridharan