This appeal under the Letters Patent has been preferred, on leave granted by Venkatadri, J., who, in second appeal, reversing the decision of the Courts below, upheld the claim of the plaintiffs for a sum of Rs. 3,774-31 the value of goods not delivered.

The brief facts of the case, on which the rights and liabilities of the parties will have to be considered, are these. The first plaintiff is a clearing and forwarding agent at Madras for the second plaintiff, a firm of merchants at Sivakasi and the reference hereafter as the plaintiffs, will be of the second plaintiff. The plaintiffs are the consignee of goods from Tokyo, Japan, of ten cases of red phosperous, amorphous, bearing marks P. K. J., 1 to 10 numbers and described as 10 wooden cases of KDK brand. On the arrival of the ship, s.s.Azumasan Maru at Madras the plaintiff submitted their import application, Exhibit A-15, and the Port Trust authorities offered to deliver them ten cases of P. K. J. bearing Nos. 4 and 9, and 8 other cases with different numbers but all bearing brand marks J.C.I. There is evidence that J.C.I. brand is of an inferior variety, KDK brand costing Rs. 3-12-0 per lb., J.C.I. brand being priced