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13, The concept of loss or damage suffered by any account by the shipper or consignee, is not the same as the loss and damage referable to the goods. We are relying upon the judgment of Viz Sales Corporation v. Lufthansa, German Airlines' case (supra) and approve the reasoning of the learned Single Judge. In paragraph 18 of the East and West Steamship Co. v. S.K. Ramalingam Chettiar's case (supra) the Supreme Court took note that paragraph 8 spoke of loss or damage to or in connection with the goods but the Legislature in 6th paragraph of the Article left the words 'loss or damage' unqualified. Had, therefore, words 'to or in connection with the goods' been incorporated in paragraph 6 as well as after the words 'loss or damage', the Supreme Court would not have treated the same as unqualified, which, was so in their absence.