Sub-bailees had lost Spanish tax seals which vouched for the respective tax having been paid whilst whisky was being transported from Scotland to Spain. The seals themselves were made of paper and had no intrinsic value. The importers claimed for the tax which would have to be paid again. The carriers appealed. Held: No carrier … Continue reading Sandeman Coprimar Sa v Transitos Y Transportes Integrales S L , Bradford Cargo Terminal Limited, Spain Tir Centro Transportes Internacionales S A , Interserve International Freight Plc, Joda Freight: CA 11 Feb 2003