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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Development Commissioner Manages EOUs: Approves Setup, Monitors Exports, Grants DTA Sales, Handles Legal Changes, Imposes Penalties</h1> The Development Commissioner plays a crucial role in managing 100% Export Oriented Units (EOUs) from establishment to debonding. Responsibilities include approving unit setup, accepting legal undertakings, monitoring production, and evaluating export performance. The Commissioner oversees net foreign exchange earnings, grants Domestic Tariff Area (DTA) sale entitlements, approves duty-free imports, and imposes fiscal penalties under the FT (DR) Act, 1992. They also handle changes in unit constitution, location, or mergers, and the conversion into the EPCG Scheme. EOU performance is reviewed biannually by the Development Commissioner and the jurisdictional Commissioner of Central Excise.

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