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<h1>Changes in EOU Oversight: Post-2010, EOUs under Central Excise; LTUs manage large taxpayers; Commissioner handles enforcement.</h1> Prior to July 31, 2010, 100% Export Oriented Units (EOUs) in port cities and Bangalore were under the jurisdiction of the Commissioner of Customs. Post this date, with the implementation of the Automation of Central Excise and Service Tax (ACES), all EOUs, along with EHTP, STP, and BTP units, came under the administrative control of Central Excise formations. Large Taxpayer EOUs are managed by the Large Taxpayer Unit (LTU), but specific tasks requiring physical officer presence are handled by the Commissioner of Central Excise. The Commissioner is responsible for investigating, issuing notices, adjudication, and recovery in cases of duty evasion.