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Verify Data from Balance Sheet as SVB Findings Not Binding: CESTAT
Case Law Details
- Case Name
- GlaxoSmithKline Asia Pvt Ltd Vs Commissioner of Customs (Imports) (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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GlaxoSmithKline Asia Pvt Ltd Vs Commissioner of Customs (Imports) (CESTAT Mumbai)
Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Mumbai recently delivered a crucial decision in the case of GlaxoSmithKline Asia Pvt Ltd against the Commissioner of Customs. This case revolves around the issue of whether the findings of the Special Valuation Branch (SVB) are binding on the Commissioner of Customs. The CESTAT’s decision regarding remand and the impact on the appellant are discussed in detail in this article.
Detailed Subheading-Wise Analysis:
1. Background of t...





