Salt Experience & Management Private Limited vs. Commissioner of Customs (NS-V), New Delhi [Writ Petition No. 51745 of 2025] dated 21.01.2026
The Petitioner is engaged as a third-party service provider to M/s Hero MotoCorp Ltd for arranging travel, events and business programs outside India under an all-inclusive billing arrangement. The Petitioner's responsibilities included the procurement of foreign currency and other permitted instruments for meeting business expenditure abroad. The business model involved employees to accompany the client's representatives with sufficient access to funds for disbursement.
