/usr/share/lintian/overrides/apache2-suexec-custom is in apache2-suexec-custom 2.4.7-1ubuntu4.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | # The suexec binaries basically do no more than setuid/setgid before executing a
# CGI script. As these operations require root privileges but Apache drops its
# privileges, the binary needs to have the setuid bit set
setuid-binary usr/lib/apache2/suexec-custom 4754 root/www-data
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