Findings of SVB are not Binding on Commissioner of Customs: CESTAT directs to Ascertain Veracity of Data from Balance Sheet [Read Order]

By Kalyani B. Nair - On September 25, 2023 10:31 am - 2 mins read
Findings - SVB - Binding - Commissioner - Customs-CESTAT - Ascertain- Veracity - Data - Balance -Sheet-TAXSCAN

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed to ascertain the veracity of data from balance sheet and observed that the findings of the Special Valuation Branch (SVB) are not binding on Commissioner of Customs. The appeal of M/s GlaxoSmithKline Asia Pvt Ltd, is against order of Commissioner of…

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