JUDGMENT - Chagla, C.J.

1. This appeal arises out of a suit filed by the plaintiff claiming a sum of Rs. 2,008-14-0 being the difference between the preferential custom duty on textile goods of British manufacture and similar goods of non-British manufacture which he alleges he had to pay in clearing the contract goods after their arrival in the Port of Bombay, This amount he claimed as damages on the footing of a breach of warranty by the defendants.

2. The question that arises in limine is whether the suit is barred by limitation. . The contract of sale is dated 21 September, 1948, and the seller is the defendant and the purchaser is the plaintiff and the goods that were sold were printed cotton haircord which were described as of U. K. origin. The shipment was October/November 1948 and the contract was a C. I. P. contract. The payment was to be made by a confirmed and unequivocal letter of credit to be opened by the purchaser in favour of the British suppliers Messrs. Michael Settons Sons and Hallwood Ltd., London.

It appears that the plaintiff opened the letter of credit, the goods arrived in Bombay, and the suppliers were paid the price out of the letter of credit opened by th

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