diff --git a/app/Http/Controllers/CustomerController.php b/app/Http/Controllers/CustomerController.php
new file mode 100644
index 0000000..bf6b18a
--- /dev/null
+++ b/app/Http/Controllers/CustomerController.php
@@ -0,0 +1,185 @@
+<?php
+
+    namespace Modules\Webstatement\Http\Controllers;
+
+    use App\Http\Controllers\Controller;
+    use Exception;
+    use Illuminate\Http\Request;
+    use Maatwebsite\Excel\Facades\Excel;
+    use Modules\Basicdata\Models\Branch;
+    use Modules\Webstatement\Exports\CustomerExport;
+    use Modules\Webstatement\Http\Requests\CustomerRequest;
+    use Modules\Webstatement\Models\Customer;
+
+    class CustomerController extends Controller
+    {
+        public $user;
+
+        /**
+         * Display a listing of the resource.
+         */
+        public function index()
+        {
+            $branches = Branch::all(); // Fetch all branches for the dropdown
+            return view('webstatement::customer.index', compact('branches'));
+        }
+
+        public function store(CustomerRequest $request)
+        {
+            $validate = $request->validated();
+
+            if ($validate) {
+                try {
+                    // Save to database
+                    Customer::create($validate);
+                    return redirect()
+                        ->route('customer.index')
+                        ->with('success', 'Customer created successfully');
+                } catch (Exception $e) {
+                    return redirect()
+                        ->route('customer.create')
+                        ->with('error', 'Failed to create customer');
+                }
+            }
+        }
+
+        public function create()
+        {
+            $branches = Branch::all(); // Fetch all branches for the dropdown
+            return view('webstatement::customer.create', compact('branches'));
+        }
+
+        public function edit($id)
+        {
+            $customer = Customer::find($id);
+            $branches = Branch::all(); // Fetch all branches for the dropdown
+            return view('webstatement::customer.create', compact('customer', 'branches'));
+        }
+
+        public function update(CustomerRequest $request, $id)
+        {
+            $validate = $request->validated();
+
+            if ($validate) {
+                try {
+                    // Update in database
+                    $customer = Customer::find($id);
+                    $customer->update($validate);
+                    return redirect()
+                        ->route('customer.index')
+                        ->with('success', 'Customer updated successfully');
+                } catch (Exception $e) {
+                    return redirect()
+                        ->route('customer.edit', $id)
+                        ->with('error', 'Failed to update customer');
+                }
+            }
+        }
+
+        public function destroy($id)
+        {
+            try {
+                // Delete from database
+                $customer = Customer::find($id);
+                $customer->delete();
+
+                echo json_encode(['success' => true, 'message' => 'Customer deleted successfully']);
+            } catch (Exception $e) {
+                echo json_encode(['success' => false, 'message' => 'Failed to delete customer']);
+            }
+        }
+
+        public function dataForDatatables(Request $request)
+        {
+            // Check user permissions
+            if (is_null($this->user) || !$this->user->can('customer.view')) {
+                //abort(403, 'Sorry! You are not allowed to view customers.');
+            }
+
+            // Retrieve data from the database
+            $query = Customer::query();
+
+            // Apply search filter if provided
+            if ($request->has('search') && !empty($request->get('search'))) {
+                $search  = $request->get('search');
+                $search_ = json_decode($search);
+
+                if (isset($search_->search)) {
+                    $query->where(function ($q) use ($search_) {
+                        $q->where('customer_code', 'LIKE', "%$search_->search%");
+                        $q->orWhere('name', 'LIKE', "%$search_->search%");
+                        $q->orWhere('address', 'LIKE', "%$search_->search%");
+                        $q->orWhere('branch_code', 'LIKE', "%$search_->search%");
+                        $q->orWhereRelation('branch', 'name', 'LIKE', "%$search_->search%");
+                        $q->orWhere('date_of_birth', 'LIKE', "%$search_->search%");
+                        $q->orWhere('email', 'LIKE', "%$search_->search%");
+                    });
+                }
+
+                if (isset($search_->branch_code)) {
+                    $query->whereHas('branch', function ($q) use ($search_) {
+                        $q->where('id', $search_->branch_code);
+                    });
+                }
+            }
+
+            // Apply sorting if provided
+            if ($request->has('sortOrder') && !empty($request->get('sortOrder'))) {
+                $order  = $request->get('sortOrder');
+                $column = $request->get('sortField');
+                $query->orderBy($column, $order);
+            }
+
+            // Get the total count of records
+            $totalRecords = $query->count();
+
+            // Apply pagination if provided
+            if ($request->has('page') && $request->has('size')) {
+                $page   = $request->get('page');
+                $size   = $request->get('size');
+                $offset = ($page - 1) * $size; // Calculate the offset
+
+                $query->skip($offset)->take($size);
+            }
+
+            // Get the filtered count of records
+            $filteredRecords = $query->count();
+
+            // Get the data for the current page
+            $data = $query->with('branch')->get();
+
+            // Calculate the page count
+            $pageCount = ceil($totalRecords / $request->get('size'));
+
+            // Calculate the current page number
+            $currentPage = 0 + 1;
+
+            // Return the response data as a JSON object
+            return response()->json([
+                'draw'            => $request->get('draw'),
+                'recordsTotal'    => $totalRecords,
+                'recordsFiltered' => $filteredRecords,
+                'pageCount'       => $pageCount,
+                'page'            => $currentPage,
+                'totalCount'      => $totalRecords,
+                'data'            => $data,
+            ]);
+        }
+
+        public function export()
+        {
+            return Excel::download(new CustomerExport, 'customer.xlsx');
+        }
+
+        public function search(Request $request)
+        {
+            $query = $request->input('query');
+
+            $customers = Customer::where('name', 'like', "%{$query}%")
+                                 ->orWhere('email', 'like', "%{$query}%")
+                                 ->limit(10)
+                                 ->get(['id', 'name', 'email']);
+
+            return response()->json($customers);
+        }
+    }