|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.