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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Deeming of SEZ as Inland Container Depot permits the IT/ITES zone to be treated as an ICD for customs.</h1> The Central Government, exercising statutory power under the Special Economic Zones legislation, declares the specified IT/ITES Special Economic Zone developed by a private developer at the cited plot in New Kolkata Township to be deemed an Inland Container Depot for the purposes of the Customs law, and fixes the date from which that deeming takes effect.

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