Indian Penal Code, 1860
Section 238
repealedImport or export of counterfeits of the Indian coin
Whoever imports into India, or exports there from, any counterfeit coin, which he knows or has reason to believe to be a counterfeit of Indian coin, shall be punished with Imprisonment for life, or with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.
Why this exists
Just as counterfeiting Indian coin itself is punished more severely than counterfeiting coin in general, moving fake Indian coin across borders is treated as a graver offence than moving generic counterfeit coin, given the direct threat to India's own currency and economy. This section reflects that consistent, heightened concern for the integrity of Indian currency specifically.