93. Protection of Government and officers of customs from liability

In respect of anything done, purported to have been done, or omitted to be done, in the exercise or performance of any power or duty under sections 82 to 92 or under regulations made under section 106, the

In respect of anything done, purported to have been done, or omitted to be done, as mentioned in subsection (1), no officer of customs or other person employed by the Government in connection with the customs is 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 such officer or any other officer of customs or person so employed in connection with customs, unless such loss is caused by his wilful neglect or default.