Sale of Goods

Where goods are lost in carriage, the owner is prima facie entitled to the value of his goods. If the defendant wishes to say that the loss is less because the profit could have been earned in any event by a substitute or replacement sale, at the cost only of the expenditure of a lesser sum for the purpose of manufacturing or buying in further goods, the defendant bears the burden of proving that case.

Thus, it is not for the claimant to prove that he has not recouped the profit by a substitute sale, but for the defendant to prove that the profit has been recouped and thus the loss of profit not suffered after all.