Export obligation monitoring: non fulfilment triggers duty recovery, bond encashment, SCNs, confiscation and penalties under customs law. The Export Obligation Monitoring Cell (EOMC) will monitor fulfilment of export obligations under EPCG and Advance Authorisation, issue simple notices for proof of discharge or DGFT application, and, where proof is not furnished, recover unpaid duties with applicable interest by enforcing bonds/ bank guarantees under Section 143 or by detaining/selling goods under Section 142; non-fulfilment may also lead to SCNs, confiscation under section 111(o), and penalties under section 112(a).