To whom should delivery be made?

It must be delivered, actually or constructively, to the consignee or to the person who has a right to receive them. Note: Delivery of the cargo to the customs authorities is not delivery to the consignee, or to the person who has a right to receive them. (Lu Do & Lu Ym Corp. v. Binamira, G.R. No. L-9840, Apr. 22, 1957)