Actual service providers (and not ports) are eligible for SEIS benefit in respect of their share of earnings, clarifies Bombay HC

IN THE HIGH COURT OF JUDICATURE AT BOMBAY
O.O.C.J.

WRIT PETITION NO.1827 OF 2019

Atlantic Shipping Private Limited. .. Petitioner

Versus

Union of India & Ors. .. Respondents

Mr. Vikram Nankani, Senior Advocate a/w. Mr. Prithviraj
Choudhari, Mr. Santosh Jadhav and Ms. Preeti Shah for
Petitioner.
Mr. Rajiv Chavan, Senior Advocate a/w. Ms. Priyanka Chavan for
Respondent Nos.1(a), 1(c), 2, 3 and 4.
Mr. Pradeep S. Jetly, Senior Advocate a/w. Mr. J. B. Mishra for
Respondent Nos.1(b), 5 and 6.

CORAM : UJJAL BHUYAN &
MILIND N. JADHAV, JJ.
RESERVED ON : FEBRUARY 23, 2021.
PRONOUNCED ON : MARCH 09 , 2021.

JUDGMENT : (PER : MILIND N. JADHAV, J.)

Heard Mr. Vikram Nankani, learned senior advocate for the petitioner; Mr. Rajiv Chavan, learned senior advocate for Respondent Nos.1(a), 1(c), 2, 3 and 4; and Mr. Pradeep S. Jetly, learned senior advocate for Respondent Nos.1(b), 5 and 6.

2. By this petition filed under Article 226 of the Constitutionof India, petitioner has challenged the validity and legality of Policy Circulars No. 06/2018 dated 22.05.2018 and 08/2018 dated21.06.2018 issued by respondent No.3 i.e. Joint Director General ofForeign Trade clarifying determination of eligibility of service providers for Service Exports from India Scheme (for short "SEIS") to claimbenefit to the extent of free foreign exchange earnings (or INRpayments as allowed under the scheme) routed through them asreceipt of service charges. Petitioner has also challenged refusalorder dated 25.10.2018 and consequential show cause notice dated10.05.2019 issued by respondent No.4 i.e. Zonal Additional DirectorGeneral of Foreign Trade, Mumbai and show cause notice dated30.05.2019 issued by respondent No.6 i.e. Additional Director General of Revenue Intelligence, Chennai Zonal Unit, Chennai.

3. Before we advert to the submissions made by learned counsel for the parties, it will be apposite to briefly refer to the relevant facts as pleaded:

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