JUDGMENT

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 Constitution of India, petitioner has challenged the validity and legality of Policy Circulars No. 06/2018 dated 22.05.2018 and 08/2018 dated 21.06.2018 issued by respondent No.3 i.e. Joint Director General of Foreign Trade clarifying determination of eligibility of service providers for Service Exports from India Scheme (for short "SEIS") to claim benefit to the extent of free foreign exchange earnings (or INR payments as allowed under the scheme) routed through them as receipt of service charges. Petitioner has also challenged refusal order dated 25.10.2018 and consequential show cause notice dated 10.05.2019 issued by respondent No.4 i.e. Zonal Additional Director General of Foreign Trade, Mumbai and show cause notice dated 30.05.2019 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:

3.1. Petitioner is a shipping agent providing port services, logistical services and other ancillary services to the oil/chemical tanker owners/foreign clients being one of the leading port agencies in India with strong fundamentals operating for the past 30 years. Petitioner is an ISO 9001:2008 certified port agency in India certified by Det Norske Veritas and accredited by the Dutch Accreditation Council - Raad voor Acreditatie (RvA). Petitioner is also member of Maritime Association of Nationwide Shipping Agencies of India (MANSA).

3.2. Petitioner as a Shipping Agent takes care of all regular and routine tasks of a shipping company, besides arranging/ensuring supply of port and ancillary services, services of essential supplies, crew transfers, customs documentation and waste declarations. The responsibilities/competencies as well as the remuneration of the petitioner are decided as per contracts with its principals i.e. the ship/vessel owners/foreign clients.

3.3. Responsibilities of the petitioner as a Shipping Agent include :

(i) Contacting and co-ordinating with worldwide ship owners/charterers/principals and market maritime agency services which, in turn, facilitate more trade in India;

(ii) Vessel acceptance :- Providing vessel acceptance to the vessel owners/charterers/receivers on the basis of vessel dimensions and suitability of the port;

(iii) Providing and managing quick turnaround of the vessel which saves time and money of the vessel owners;

(iv) Transmitting prompt and correct information to vessel owners for fixing up of the vessel as well as during the entire stay of the vessel at Agent's port;

(v) Providing information to vessel owners/charterers/receivers/terminals with respect to ETA (Estimated Time of Arrival), ETB (Estimated Time of Berthing) and ETD (Estimate Time of Departure) of the vessels calling at respective ports;

(vi) Requesting port to allot berths, arrange pilotage and arrange tug for the vessel and paying for the same as obliged contractee;

(vii) Providing quotations regarding port costs and other expenses. They also make the following payments on behalf of the principal :-

(a) Indian Light House (ILH) dues to the customs;

(b) Port payments to the port; pilotage, tug charges etc.

(viii) Attending berthing meetings to declare vessels to the ports;

(ix) Arranging customs, immigration and PHO (Port Health Officer) clearance for the vessels;

(x) Arranging security and ISPS (International Ship and Port Facility Security Code) requirements;

(xi) Close co-ordination between various agencies/entities/receivers etc.;

(xii) Arranging sign on and sign off (crew/officers);

(xiii) Arranging cargo documentation :-

(a)