On  the  other  hand,  in  Hong  Kong  and  Shanghai  Banking  Cor-
poration V.  Baker  (m),  it  wa.s  held  that  goods  landed  by  the  master
at  the  custom-house  wharf,  and  set  apart  there  for  the  consignee,
were  still  in  the  possession  of  the  master  as  carrier  after  a  reason-
able time  for  taking  delivery  had  elapsed.
If  the  shipowner  still  holds  the  goods  as  carrier,  he  does  so
under  the  contract,  and  is  entitled  to  the  benefit  of  the  exceptions.
But  if  he  has  warehoused  the  goods,  under  such  circumstances
as  to  have  become  responsible  as  a  warehouseman,  it  would  seem
open  to  question  whether  exceptions  of  negligence,  in  the  bill  of
lading,  continue  to  protect  him.
475.  The  following  sections,  forming  Part  VII.  of  the  Merchant
Shipping  Act,  1894  (o),  relate  to  the  discharge  and  warehousing
of  goods  imported  into  the  United  Kingdom : —

Sect.  493.  "  (1)  Where  the  owner  of  any  goods  imported  in  any
ship  from  foreign  parts  into  the  United  Kingdom  fails  to  make  entry
thereof,  or  having  made  entry  thereof  to  land  the  same  or  take  delivery
therof  {p),  and  to  proceed  therewith  with  all  convenient  speed,  by  the
times  severally  hereinafter  mentioned,  the  shipowner  may  make  entry
of  and  land  or  unship  the  goods  ^t  the  following  times  : —

"  (a)  If  a  time  for  the  delivery  of  the  goods  is  expressed  in  the
charter  party,  bill  of  lading,  or  agreement,  then  at  any  time
after  the  time  so  expressed  :


{I)  Per  Cookhum,  C.  J.,  Chapman  v.
G.  W.  Rail.  Co.,  5  Q.  B.  D.  278,  p.  282.
And  see  Smith  j).  Britain  S.S.  Co.,  123
Fed.  Rep.  176.
(m)  6  Madras,  H.  C.  Eep.  353.
(m)  7  Bomb.  H.  C.  Eep.,  O.  C.  J.  186.
