Section 208
SEC. 208. No responsibility shall attach to the Government of the Philippine Islands for the loss or damage of any goods or merchandise by theft or otherwise while in the custody of officers of the customs for appraisal or transportation, nor after appraisal and awaiting delivery and no refund, or drawback of duties found to be due on goods or merchandise which may be damaged or destroyed by accidental causes, either in whole or in part, shall be allowed, except as is hereinafter provided.