JTI Polska Sp. Z o.o. and others v Jakubowski and others

Under Article 23.4 of the CMR Convention (international carriage of goods by road), the 'other charges incurred in respect of the carriage of the goods' recoverable on loss of cargo include excise duty that becomes payable because the goods (here cigarettes) are stolen in transit; James Buchanan & Co Ltd v Babco [1978] AC 141 was correctly decided and would not be departed from under the Practice Statement.