Section 101: Liability for loss of damage to goods.

(1) Subject to the provisions of this Act, the Authority shall not be liable for any loss of or damage to goods carried by the Authority solely by ship, or partly by train or vehicle and partly by ship, where such loss or damage occurs during the carriage by ship and arose from-
(a) act of God;
(b) act of war or the enemies of the state;
(c) fire, or accident from machinery, boilers or steam;
(d) any peril or accident of the seas, inland waters or navigation, of whatsoever nature or kind and from whatsoever cause arising, but subject thereto and to the provisions of any Act or law relating to the carriage of goods by sea and to any conditions expressed in the contract of carriage, the Authority shall be liable for any such loss or damage which occurs during the carriage by ship to the extent to which they would be liable under the Merchant Shipping Act, as if the ship were registered under that Act and the Authority were the owner of that ship and not to any greater extent.
(2) Where the Authority seeks to avoid liability under the foregoing subsection, the burden of proving that any such loss or damage occurred during the carriage by ship shall lie upon the Authority.