VENKATARAMAN, J. :- This appeal is by the Port Trust of Madras. The Good Year India Ltd. at Calcutta consigned to its branch office at, Madras 614 packages of tyres, tubes and accessories under two bills of lading M 23 and M 24 both dated 31-1-1962, covering 443 and 171 packages respectively, by the vessel 'Jag Ganga' owned by the first defendant company, the Great, Eastern Shipping Co. The vessel arrived at Madras on 6-2-1962. The first plaintiff company applied for delivery, but obtained delivery of only 594 packages. The remaining 20 packages were not delivered. The first plaintiff made an enquiry. The Assistant Traffic Manager of the second defendant Port Trust issued a B Certificate on 30-10-1962. Ex. A. 4. stating that 20 packages had not been landed. The first plaintiff, therefore, made a claim on the shipping company. By their letter dated 22-12-1962, the shipping company repudiated the claim on the ground that the Port Trust had granted a receipt to them for having received 610 packages with the mark 'Good Year'. Thus they admitted their own liability to pay for 4 packages and said that in respect of 16 packages, it was the Port Trust which was liable. On that foo