The carrier shall be liable for all the consequences of noncompliance on his part with the formalities prescribed by the laws and regulations of the public administration during the entire course of the trip and on the arrival at the point of destination, except when his omission arises from his having been led into error by false statements of the shipper in the declaration of the merchandise.\nIf the carrier has acted in accordance with a formal order received from the shipper or consignee of the merchandise, both shall be responsible.\nHistory —Commerce Code, 1932, § 295.
Puerto Rico Legal Code