Supreme Court of India
Union of India v. M/s Kamakhya Transport Pvt. Ltd. Etc. Etc.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above, the impugned order dated 20th December, 2021 passed by the Gauhati High Court in MFA Nos.80 of 2016, 57 of 2016, 29 of 2017 and 28 of 2017, is hereby set aside.
Judgment, page 8
From the headnote
Issue for Consideration Whether the Courts below had rightly held that the Railway authorities could not have raised the demand notice after the delivery of goods. Headnotes† Railways Act, 1989 – s.66 – Power to require statement relating to the description of goods – Appellant raised demand notices alleging misdeclaration of goods, for consignments sent through the Railways – Respondents paid the demands raised but sought refund of the amount paid contending that the demand notices issued after the delivery of the goods were illegal – Claim allowed by Railway Tribunal – Appeals dismissed by
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