loss of the cargo. Before I conclude this matter, TPW 1 relied on a police report exhibit TP 2 dated 19th of October, 2010 for the assertion that the goods were robbed. The document is a Police report showing that five suspects were arrested and charged with robbery. The goods had not been recovered. Exhibit TP4 which is a transit transport work order clearly intended the work of transportation of the plaintiff’s goods to be subcontracted to the third party Transtrac. The exhibit reads: "please receive the above-mentioned goods given in good order and append your signature below to signify acceptance of all the conditions laid down in the separate trucking agreement signed between our two companies at the rate mentioned above". Transtrac is the third party in this matter. The separate trucking agreement was not adduced in evidence. In cases of this nature, where the plaintiff proves that it handed over possession of the goods to the defendant, and that goods did not reach their destination, the onus of proof shifts to the defendant to prove why the goods did not reach their destination. This was the holding in the case of Hough land vs. Low (Luxury Coaches) Ltd (1962) 2 ALL ER 159 where the managers of a coach for an old peoples outing lost the plaintiff’s luggage. On appeal, it was held at page 162: WILLMER LJ. ... In my judgment, this appeal fails on the facts. In saying that I do not think that it makes any difference whether the case is put in detinue, or whether it is treated as an action on the case for negligence. Whichever be the correct approach, it has been admitted in argument that the plaintiff, by proving the delivery of the suitcase at Southampton and its non-return on the arrival of the coach at Hoylake, made out a prima facie case. That prima facie case stands unless and until it is rebutted. The burden was on the defendants to adduce evidence in rebuttal. They could discharge that burden by proving what in fact did happen to the suit-case and by showing that what did happen happened without any default on their part. ... Alternatively, the defendants could discharge the burden on them by showing that, although they could not put their finger on what actually did happen to the suit-case, nevertheless, whatever did occur occurred notwithstanding all reasonable care having been exercised by them throughout the whole of the journey.” 30