( 1 ) SINCE common issue is involved in all these petitions, and since they are heard together, they are being disposed of by this common judgment and order. Special Civil Application Nos. 9656 and 9713 of 2008 are filed by Domestic Tariff Area Units and goods are cleared to SEZ units under LUT / Bond and/or rebate. Special Civil Application Nos. 11032 and 9806 of 2008 are filed by SEZ Developers and remaining 8 petitions are filed by SEZ Units. The Domestic Tariff Area Suppliers followed the procedure of LUT / Bond while clearing the goods to SEZ Units.

( 2 ) IN Special Civil Application Nos. 9656, 9713, 10444, 10445, 10446, 13298, 11032 and 11909 of 2008, Mr. K. S. Nanavati and Mr. Mihir H. Joshi, learned Senior Advocates appeared with Mr. Keyur Gandhi for Nanavati Associates for the petitioners. In Special Civil Application Nos. 9792 and 9806 of 2008, learned advocates Mr. Vikram Nankani with Mr. Uday Joshi with Mr. Hardik Gupta of M/s. Trivedi and Gupta Advocates and Mr. Hardik Modh appeared for the petitioners. In Special Civil Application Nos. 11057 of 2008, Mr. B. D. Karia, learned advocate appeared for the petitioners. In Special Civil Application No. 12176 of