Deeming of SEZ as Inland Container Depot under Customs Act establishes ICD status from the appointed commencement date. The Central Government designates 23 April 2007 as the operative date for the information technology and information technology enabled services Special Economic Zone developed by M/s. Zeus Infrastructure Private Limited at Mulund (Taluka Kurla) and Kopri (Taluka Thane), Maharashtra, and by statutory deeming under the SEZ Act the zone is treated as an Inland Container Depot under the Customs Act for the purposes of Section 7.