Section 66

No officer of excise or other person employed by the Government in connection with excise shall be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause while such goods are in any excise warehouse or in the lawful custody or control of such officer or any other officer of excise or person employed in connection with excise unless such loss is caused by his wilful neglect or default.

Payment of warehouse rent.