Verify Data from Balance Sheet as SVB Findings Not Binding: CESTAT

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 dis

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