This seems to be more an shell issue than a Perl issue. You need to properly quote arguments that contain whitespace in your command line:

perl report.pl -CustomerName "Penelope NY" > test.txt
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As a matter of style, I recommend using Getopt::Long, possibly together with Pod::Usage to create the command-line handling parts for scripts. A detailed discussion is at The Dynamic Duo --or-- Holy Getopt::Long, Pod::UsageMan!, by PodMaster.

With that, your command line would have to look like this:

perl report.pl --CustomerName "Penelope NY" > test.txt
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And the command line handling code in your program would be:

use strict;
use Getopt::Long;
use Pod::Usage;

GetOptions(
    'CustomerName' => \my @customers,
    ...
);

for my $customer (@customer) {
    print "Hello $customer!\n";
};
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