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    <title>2023 (9) TMI 792 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the remand directed by the Commissioner of Customs (Appeals), Mumbai-I, in the case involving M/s GlaxoSmithKline Asia Pvt Ltd. The appeal challenged the acceptance of transaction value and jurisdictional competence of the remand. The Tribunal emphasized the need for reexamination of objections raised by the appellant and compliance with Customs Act provisions. The appeal was dismissed, highlighting the importance of verifying transaction value elements and statutory compliance.</description>
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      <description>The Tribunal upheld the remand directed by the Commissioner of Customs (Appeals), Mumbai-I, in the case involving M/s GlaxoSmithKline Asia Pvt Ltd. The appeal challenged the acceptance of transaction value and jurisdictional competence of the remand. The Tribunal emphasized the need for reexamination of objections raised by the appellant and compliance with Customs Act provisions. The appeal was dismissed, highlighting the importance of verifying transaction value elements and statutory compliance.</description>
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