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<h1>Customs Authorities Enforce Import/Export Restrictions; Violations May Lead to Penalties Under Customs Act Sections 111(d) & 113(d).</h1> Customs authorities are responsible for ensuring compliance with import and export prohibitions or restrictions as outlined in the Foreign Trade Policy and other Allied Acts. These restrictions may arise under various laws, such as the Environment Protection Act, Wildlife Act, and Arms Act, and are enforced at the border. Violations can lead to penalties under the Customs Act, 1962, including confiscation of goods under Sections 111(d) for imports and 113(d) for exports. Understanding the provisions of these allied legislations is crucial for applying the penal provisions of the Customs Act effectively.