Section 119

In respect of anything done, purported to have been done, or omitted to be done, in the exercise or performance of the functions of the Controller of Customs under sections 109 or 113, the

In respect of anything done, purported to have been done, or omitted to be done, as mentioned in subsection (1), the Controller of Customs and no person employed by the Government in connection with customs matters shall be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause while such goods are in any customs warehouse or in the lawful custody or control of the Controller of Customs or such other person, unless such loss was caused by his wilful neglect or default.