SEZ bond obligations require compliance with duty liability, reporting, net foreign exchange targets and refund of exemptions. The bond binds an SEZ unit to comply with the SEZ Act and Rules, admit duty free goods for authorized operations, and ensures payment of duties on goods not removed or pilfered. Obligors must refund exemptions/drawback/cess/concessions where applicable, pay duties on DTA supplies, furnish arrival evidence, maintain comprehensive accounts, prevent pilferage, submit an annual performance return certified by a chartered accountant, and achieve positive Net Foreign Exchange earnings; government may recover sums due and invoke the bond for losses or enforce changes in law or orders.