my $parser = Spreadsheet::ParseExcel->new;
my $workbook = $parser->parse( $file );
my $worksheet = $workbook->worksheet( 0 );

my $new_workbook = Spreadsheet::WriteExcel->new( $new_file );
my $new_worksheet = $new_workbook->add_worksheet;

my ( $row_min, $row_max ) = $worksheet->row_range;
my ( $col_min, $col_max ) = $worksheet->col_range;

for my $row ( $row_min .. $row_max ) {
	for my $col ( $col_min .. $col_max ) {
		my $new_value = '';
		my $cell = $worksheet->get_cell( $row, $col );
		if ( $cell ) {
			my $value = $cell->value;
			if ( defined $value ) {
				$new_value = $value;
				if ( $col == $check_col && $value eq 'CUSTOMER ID' ) {
					# do what you need for this condition
				}
			}
		}
		$new_worksheet->write( $row, $col, $new_value );
	}
}
$new_workbook->close;