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In force2023 Revised Edition

Part · General

33. Protection of Government from liability

The Government or the Authority, as the case may be, is not liable to make good any loss sustained in respect of any goods by fire, theft, damage or any other cause while such goods are in any customs warehouse or in the lawful custody or control of any officer of customs or an employee of the

Authority unless such loss is caused by the wilful neglect, or default of an officer of customs or of a person employed by the Authority.

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