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of <h1>Central Government lists perishable and hazardous goods under Customs Act Section 110(1A) for seizure, including sandalwood.</h1> The Central Government, under Section 110(1A) of the Customs Act, 1962, has issued Notification No. 31/1986 specifying certain perishable or hazardous goods subject to seizure due to factors like perishability, depreciation, storage constraints, and value. The listed goods include liquors, photographic films, medicines, batteries, wristwatches, electronic goods, gold, silver, dangerous drugs, conveyances, man-made yarn, bulk drugs, currency, diamonds, ball bearings, cellular phones, software, petroleum products, red sander, and sandalwood. Additionally, any goods seized with a provisional release order not acted upon within a month are included. Entry No. 17 regarding sandalwood was added in 2008.
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