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of <h1>Indian and foreign currencies now classified as perishable or hazardous goods under Customs Act, 1962, Section 110(1A).</h1> The Central Government, exercising powers under Section 110(1A) of the Customs Act, 1962, has amended a previous notification from 1986 to declare Indian and foreign currencies as perishable or hazardous goods. This amendment, issued through Notification No. 12/96-Cus. (N.T.) dated March 11, 1996, adds 'Currency, Indian & Foreign' to the schedule of goods considered perishable or hazardous under the Customs Act.
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