Export oriented unit compliance: Central Excise enforces duty recovery, bond conditions and controls for unaccounted or diverted goods. Central Excise monitors Export Oriented Unit compliance to secure recovery of duty foregone and control duty free goods where goods are unaccounted for, not used in export production, not exported in time, sold in the domestic tariff area without duty, or where export obligations or Bond and LOP conditions are breached, applying statutory procedures, rules, notifications and departmental guidance to determine duty liability and take enforcement action.