Monitoring of EOUs - CBEC's Customs Manual 2023 - Customs

34. Monitoring of EOUs: 34.1 In terms of 6 F of Appendices and ANFs, the performance of EOUs is to be reviewed by the Unit Approval Committee (UAC) of the SEZ headed by the Development Commissioner which consists of Commissioner of Central Excise and Customs or his nominee as one of the members. The purpose of review is to ensure that the performance of EOUs is effectively monitored and action is taken against the units which have contravened the provisions of the FTP/HBP and the Customs Law/ Procedures. Besides, such monitoring gives an opportunity to the Government to discuss and help resolve the problems/ difficulties being faced by the EOUs. The idea is to remove all bottlenecks in export promotion efforts while not jeopardizing the interests of revenue. 34.2 In terms of Appendix- 6E, EOUs are required to submit to concerned Development Commissioner quarterly performance report [QPR] for the period ending March/June/September and December every year within 30 days of close of quarter, and annual performance report [APR] within 90 days of close of financial year failing which further imports and DTA sale are not permitted. Appendix -6E was amended by DGFT vide Public Notice no. 36/2015-2020 dated 04.09.2018 requiring EOUs to submit a copy of QPR/APR to Jurisdictional AC/DC of Customs/Central Excise.