Responsibility of the Board for loss, etc., of goods

Responsibility of the Board for loss, etc., of goods.—(1) Subject to the restrictions contained in section 45 of the Customs Act, 1962 (Central Act 52 of 1962), on custody and removal of imported goods the responsibility of the Board for the loss, destruction or deterioration of goods of which it has taken charge shall,—

1. (i) in the case of goods received for carriage by railway, be governed by the provisions of the Railways Act, 1989 (Central Act 24 of 1989); and
2. (ii) in other cases, be that of a bailee under sections 151, 152 and 161 of the Indian Contract Act, 1872 (Central Act 9 of 1872): Provided that no responsibility under this section shall attach to the Board,—

1. (a) until a receipt mentioned in sub-section (2) of section 31 is given by the Board; and
2. (b) after the expiry of such period as may be provided by the regulations from the date of taking charge of such goods by the Board.

1. (2) The Board shall not be in anyway responsible for the loss, destruction or deterioration of, or damage to, goods of which it has taken charge, unless notice of such loss or damage has been given within thirty days from the date of taking charge of such goods by the Board under sub-section (2) of section 31.