Case Law Details
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 the Case: The article provides an overview of the case, explaining that M/s GlaxoSmithKline Asia Pvt Ltd challenged an order of the Commissioner of Customs (Appeals), Mumbai-I. The challenge was related to a remand order issued by the Commissioner.
2. Jurisdiction and Remand: The article mentions that the primary contention in the case is related to the jurisdiction of the first appellate authority to issue a remand order. It explains that the appellant believed that the order of the original authority should not have been set aside.
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