( 1 ) THIS appeal arises out of an order passed and judgment delivered by Mrs. Justice Padma Khastgir on the 7th April, 1980. Before we refer to the judgment and points involved in the appeal, it would be necessary to refer to certain facts. On or about 1st December, 1978, there was a contract of sale, being contract No. BSA 297/-298/78 between the plaintiff, as the buyer and the defendant No. 1, the seller, which is the appellant. The suit was filed by the plaintiff, the buyer. There were four defendants in this suit. The defendant No. 1 is the seller, the defendant No. 2 is the United Commercial Bank, Calcutta, which is the paying Bank. The defendant No. 3 is the Insurance Company and defendant No. 4 is the European Asian Bank, which was the banker of the defendant No. 1, the seller. As mentioned hereinbefore, the contract was for sale. The clause of the contract gives requirements as to certificates. The date of delivery, from time to time, was extended and the final extended date of delivery was July/august, 1978. The contract was in respect of sale of certain refined bleached Deodorised Palm Oil. The terms and conditions of the sale are set out in para