Misconduct of officers

(1) In case of any embezzlement, waste, spoil or destruction of any goods warehoused under the authority of this Act, by or through the wilful misconduct of any officer of customs, such officer of customs commits a misdemeanour, and shall upon conviction suffer such punishment as may be inflicted by law in cases of misdemeanour. (2) If such officer is prosecuted to conviction by the importer, consignee or proprietor of such goods, no duty shall be payable on or in respect of such goods, and no forfeiture or seizure shall take place of any goods so warehoused in respect of any deficiency caused by such embezzlement, waste, spoil or destruction of such goods. 50 (3) The damages occasioned by such waste, spoil or destruction of such goods shall be repaid, and made good to such importer, consignee or proprietor under such regulations and directions as are for that purpose made and given by the Minister.