CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME
13. Liability for loss, etc., through negligence of officer.
Customs control of goods. Prohibited and restricted goods.
Liability for loss, etc., through negligence of officer. 

13. Where loss or damage is occasioned to goods subject to customs control or to plant in a factory through the willful or negligent act of an officer, then an action shall lie against the Commissioner or that officer in respect thereof.

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