Demand notices for misdeclaration of goods under Section 66 of the Railways Act, 1989 are valid even if raised after delivery of goods, unlike punitive charges for overloading which must be recovered before delivery.
2025 INSC 805 SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA Vs. M/S KAMAKHYA TRANSPORT PVT. LTD. ETC.ETC. ( Before : Sanjay Karol and Prashant Kumar Mishra, JJ. )…