2011 (1) TMI 501

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....pondent. [Order per : D.N. Panda, Member (J)]. -  The learned Counsel submits that as early as 2006 by Circular No. 29/2006-Cus., dated 27-12-2006, Revenue clarified that SEZ and SEZ Developer shall be treated in par in view of legislative provision of law relating to SEZ and Customs procedure. He draws our attention to para 3(a) read with para 3(d) and paras 4 and 5 of the said circular. ....