Where the goods are not delivered at all, owing to their loss on the way1, the presumptive measure of damages is the value of the goods at the port of destination at the time when they should have been delivered2. No deduction is to be made for any advance freight already paid, since in respect of such freight his position is the same whether the goods are delivered or not3. But a deduction must be made for the freight and other charges which, if the goods had arrived safely, the consignee would have had to pay in order to
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