LOUIS DREYFUS & CO. v. PRODUCE BROKERS' NEW COMPANY (1924), LTD.

(1936) 54 Ll.L.Rep. 60

KING'S BENCH DIVISION.

Before Mr. Justice Porter.

Sale of goods-Import duty-Sale of Indian groundnut cake, Bombay quality, c.i.f. London, on London Cattle Food Trade Association Contract Form No. 6-Goods entitled to free entry-Certificate of origin clause: "These goods are entitled at this date to free entry into or preferential duty in the United Kingdom. If the goods at time of shipment are entitled to free entry into or preferential duty in the United Kingdom the seller shall furnish a certificate of origin in the form valid at time of shipment, otherwise he shall be responsible for any duty or extra duty incurred by the buyers through the non-production of such certificate"-Refusal by Customs authorities to permit free entry owing to non-production of buyers' order- Duty paid by buyers-Obligations of sellers - Arbitration - Award that sellers should repay duty to buyers- Duty in fact repaid to buyers by Customs authorities subsequent to commencement of arbitration-Appeal by sellers to Appeal Tribunal - Case stated-Questions for opinion of Court: "(1) Whether the documents furnished by the sellers were a compliance with their obligations under the contract; (2) whether on the facts found and the true construction of the contract the sellers were liable to pay to the buyers the duty paid by the buyers to the Customs"-Construction of "Certificate of origin" clause -Application by sellers to remit award.