EOU monitoring requires mandatory quarterly and annual performance reports; non filing restricts further imports and DTA sales. EOUs are subject to review by the Unit Approval Committee of the SEZ, chaired by the Development Commissioner with Customs representation, to ensure compliance with FTP/HBP and Customs law. EOUs must submit Quarterly Performance Reports within 30 days of quarter end and an Annual Performance Report within 90 days of the financial year end; failure to file prohibits further imports and DTA sales. EOUs must also provide copies of reports to the jurisdictional Assistant/Deputy Commissioner of Customs/Central Excise.