https://www.taxtmi.com/caselaws?id=106625 A port trust that takes custody of warehoused imported goods continues to owe the duty of a statutory bailee, so liability for loss by fire remains unless due care is proved. Customs supervision of a bonded warehouse does not displace the port trust's separate statutory responsibility for custody and preservation, because the customs and port regimes operate in distinct spheres. A fire can be treated as an act of God only on proof of a natural and irresistible cause; absent evidence of such an event and absent proof of proper bailee care, that defence fails. en-us Wed, 12 Jun 2002 00:00:00 +0530 Thu, 15 Mar 2012 10:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106625 A port trust that takes custody of warehoused imported goods continues to owe the duty of a statutory bailee, so liability for loss by fire remains unless due care is proved. Customs supervision of a bonded warehouse does not displace the port trust's separate statutory responsibility for custody and preservation, because the customs and port regimes operate in distinct spheres. A fire can be treated as an act of God only on proof of a natural and irresistible cause; absent evidence of such an event and absent proof of proper bailee care, that defence fails. Case-Laws Customs Wed, 12 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106625