AIROnline 2025 SC 461

Supreme Court Of India

(From : AIR 2022 GAU 140)

Hon'ble Judge(s): Sanjay Karol, Prashant Kumar Mishra , JJ

Railways Act (24 of 1989) , S.66, S.73, S.74— Misdeclaration of goods - Imposition of charges for - Legality of - Demand notices issued by Indian Railways for alleged misdeclaration of goods were challenged as being illegal in view of Ss. 73 and 74 of the Railways Act, having been issued after delivery of goods - S.73 was not applicable since charges were not imposed for overloading of goods - S.66 which deals with misdeclaration, was applicable- S.66 does not specify any stage at which such a charge can be made - Order of High Court upholding Tribunal's order holding that charges must be raised before delivery, was set aside. AIR 1998 SC 1959-Distinguished and explainedAIR 2022 GAU 140-ReversedAIR 2022 GAU 140-ReversedAIR 2022 GAU 140-ReversedAIR 2022 GAU 140-Reversed (Para 14 16 17 20) .....