11. Before collecting liquidated damages by tariff rule, however, a carrier must follow specified procedural requirements. 12. The case concerns the dividing line between a penal requirement for a deposit and liquidated damages . 13. When this happens, the employer's right to claim liquidated damages for the delay is completely lost. 14. Thus a seller may exclude liability for consequential loss, and may agree liquidated damages for delay. 15. Liquidated damages are always calculated on calendar days.16. The dispute was resolved when Tsai paid NT $ 9 millions in liquidated damages to D Sound. 17. Respondent then initiated proceedings in the Tax Court, claiming that he had properly excluded the liquidated damages . 18. The Court must find out whether the payment stipulated is in truth a penalty or liquidated damages . 19. In construction contracts, an extension of time protects liquidated damages which a building owner is entitled to. 20. If the work is not completed by the new date, liquidated damages will have to be paid.