https://www.taxtmi.com/caselaws?id=180257 A "said to contain" endorsement in a bill of lading does not amount to an admission by the carrier of the quantity stated by the shipper, so the shipper must prove actual loading of the declared cartons before short-delivery liability can arise. On the facts described, the evidence did not establish shipment of 250 cartons, and liability was not fixed on that basis. The Port Trust was not liable because the container remained sealed in its custody and no tampering or loss was shown before transfer. CONCOR was also not liable because the seal was intact on receipt, customs inspection occurred in the presence of the clearing agent, and no negligence or custodial loss was proved. en-us Mon, 23 Jul 2012 00:00:00 +0530 Sat, 19 Mar 2016 11:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180257 A "said to contain" endorsement in a bill of lading does not amount to an admission by the carrier of the quantity stated by the shipper, so the shipper must prove actual loading of the declared cartons before short-delivery liability can arise. On the facts described, the evidence did not establish shipment of 250 cartons, and liability was not fixed on that basis. The Port Trust was not liable because the container remained sealed in its custody and no tampering or loss was shown before transfer. CONCOR was also not liable because the seal was intact on receipt, customs inspection occurred in the presence of the clearing agent, and no negligence or custodial loss was proved. Case-Laws Customs Mon, 23 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180257