Section 157: Board, etc., not liable for loss of goods

No compensation shall be payable by and no action shall lie against the Board or any officer for any loss or damage caused to any goods by any officer acting in the execution of his duty, except where the loss or damage occurs as the direct result of the unlawful act or negligence of such officer:
Provided that if any warehoused goods or goods on the premises of the holder of an excise licence are destroyed, stolen or unlawfully removed by or with the assistance or connivance of an officer, and that officer is convicted of the offence, then except where the warehouse keeper or proprietor of the goods or holder of the excise licence was a party to the offence, the Board shall pay compensation for any loss caused by any such destruction, theft or removal, and, notwithstanding any provision of this Act, no duty shall be payable on the goods by the occupier or proprietor or holder of the excise license aforesaid, and any sum paid by way of duty on those goods by any of those persons before the conviction shall be repaid.