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2026 Supreme(Online)(CESTAT) 1647

CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
GKB OPHTHALMICS LIMITED – Appellant
Versus
DESIGNATED AUTHORITY DIRECTORATE GENERAL OF ANTI-DUMPING AND ALLIED DUTIES – Respondent


CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH ANTI-DUMPING APPEAL NO. 52534 OF 2023 (Arising out of Customs Notification No. 32/2022-Customs (ADD) dated 27.12.2022 read with Final Finding vide Notification F. No. 6/6/2021-DGTR dated 29.09.2022)

GKB Ophthalmics Limited ……Appellant

16-A, Tivim Industrial Estate, Mapusa, Goa, 403526, India VERSUS

1. Designated Authority, Directorate General of Trade Remedies Department of Commerce Ministry of Commerce & Industry

4th Floor, Jeevan Tara Building, 5, Parliament Street, New Delhi-110001

2. The Union of India Through the Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi-110001

3. Lenstech Opticals Pvt. Ltd.

Plot No. 17/3, M.I.D.C Taloja, Dena Bank, Navi Mumbai Maharashtra, India

4. Techtran Polylenses Limited (TPL)

Plot No. S-7, Tie, IDA, Behind Andhra Bank, Balanagar Branch, Balanagar, Telangana 500037

5. Daejeon Daemyung Optical (Hangzhou)

Co. Ltd.

No. 137 (East) Street, No. 10, Economic and Technological Development Area, Hangzhou, Zhejiang, 310018 China

6. Conant Optics (Jiangsu) Co. Ltd.

No. 18, Jiangfeng Road, Binhai Industrial Park, Qidong, Jiangsu, 226299 China

7. Shanghai Conant Optics Co.

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