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of <h1>Central Government Amends Import Rules: Key Changes to Notification 106/95-Customs Affecting Value Based Advance Licence for Garments</h1> The Central Government has amended Notification No. 106/95-Customs regarding imports under the Value Based Advance Licence for exporting readymade garments under Scheme A. Key changes include the omission of clause (b) in condition (2) and the addition of a requirement for interest at 24% per annum in clause (c). Condition (4) now requires evidence of export obligation discharge to satisfy the Assistant Commissioner of Customs. The Schedule's import and export sections now mandate executing a bond before customs clearance, replacing previous legal undertakings. Part I under the export section has been omitted.
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