plaintiff’s cargo. Taking into account the fact that the cargo was assigned to a third party for conveyance as under the contract between the plaintiff and the defendant, the question of reliance on the original exemption clause if at all applicable should not arise on the basis of the evidence on record. The defendant has not discharged the burden that its agent the third-party exercised due care and diligence in the conveyance of the plaintiffs goods. I agree with counsel for the plaintiff, that no evidence was adduced as to what measures the defendant took to convey the plaintiff’s cargo safely. As noted above, the burden had shifted to the defendant to prove that it had taken all necessary precautions to ensure that the goods would be secure after the plaintiff proved that it passed possession to the defendant. To make matters worse, TPW1 testified that precautions could have been taken if specifically requested for the goods to be escorted. It was upon the defendant who subcontracted the contract to the third party to request for such an escort if at all it was necessary depending on the nature of the cargo. No evidence was adduced to the effect that necessary precautions were taken and none can be inferred. The fact that the goods have been robbed has not been sufficiently established by the evidence on record. What has been established is that certain suspects were charged with robbery. The defendant's witness did not know what actually happened and the e-mail informing the plaintiff merely mentions that there was information that the goods were lost en route to Mombasa. Moreover the drivers or people in the vehicles allegedly attacked were not called to testify. This is not sufficient to discharge the burden on the defendant. In the premises it is my finding that the defendant is liable for the loss of goods of the plaintiff. The second issue What is the amount of the loss suffered by the plaintiff? Counsel for the plaintiff submitted that the plaintiff lost the purchase price of the cargo of USD 303,330 plus the 15% profit margin. The value of the Cargo was declared in the commercial invoice Exh. P4 at USD $303,330 the price at which the fish maws were purchased in Uganda. The plaintiff already had had a buyer for his consignment in China at the price arrived at by adding the purchase price in Uganda of USD 303,330 plus the cost of freight and 15% profit. In cross examination by the Third party PW1 testified that the value on the invoice was the purchase price in Uganda less the freight and profit. He 32