Recovery of duty forgone can be demanded for EOU non compliance and may lead to seizure and prosecution. Recovery of duty forgone, with interest, is enforceable against EOUs for failure to achieve positive NFE or for non receipt, loss in transit, non accountal, unauthorized DTA sale, clandestine removal, diversion, or failure to utilize duty free imported or indigenously procured goods (including capital goods) within prescribed periods; goods sent for job work/display/testing but not returned may also attract duty demand. Separate penal measures permit seizure, confiscation, heavy penalties and prosecution for fraudulent diversion or clandestine removal of duty free materials.