<h1>Export incentive schemes provide duty credit benefits with focused market targeting and compliance monitoring enforcing penalties.</h1> Status Holders, Special Bonus Benefit and Special Focus Market Schemes grant duty credit incentives tied to export performance and destination; the Special Focus Market benefit is additional to existing focus-market credits. A Monitoring Committee supervises financial outgo and scheme expansion. Identified misuse risks include forged documents, mis-declaration, diversion to the domestic market and invoice manipulation. Where irregularities are found via monitoring or intelligence, penal measures are taken under the Foreign Trade (Development & Regulation) Act and rules, including suspension or cancellation of IEC, fiscal penalties with penal interest, and action under customs law.