Inland Container Depot status conferred on a sector-specific SEZ, applying customs regime consequences to the SEZ. The Central Government, exercising powers under the Special Economic Zones Act, 2005, appointed a commencement date for the sector-specific SEZ for information technology and ITeS at Mahadevapura proposed by M/s. Bagmane Construction Private Limited and deemed the SEZ to be an Inland Container Depot for the purposes of the Customs Act, 1962, thereby subjecting the SEZ to the customs regime applicable to Inland Container Depots.