(1) Spirits warehoused may, on the prescribed bond being given and subject to the regulations, be removed from one warehouse to another.
(2) If the quantity of such spirits received, as shown by the officer's account at the warehouse of receipt, is less than that delivered, as shown by the officer's account at the warehouse of delivery, the remover of the spirits shall pay duty on any such deficiency. However, allowance within the limits prescribed by regulations may be made if the Comptroller of Excise is satisfied that the deficiency was not due to negligence or fraud. In addition allowance beyond the prescribed limit shall be made by Cabinet if it is satisfied that such deficiency was not due to negligence or fraud.