s 34
The Government or the Authority, as the case may Protection be, shall not be liable to make good any loss sustained of Governin respect of any goods by fire, theft, damage or any liability. 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 Government or the Authority.