In Union of India v. M/s Kamakhya Transport Pvt. Ltd. (2025 INSC 805), the Supreme Court held that Indian Railways can recover penalties for misdeclared consignments even after delivery under Section 66 of the Railways Act, 1989. Overturning the Gauhati High Court, it clarified that the law sets no time limit for such recovery, and dues may be imposed before or after delivery if misdeclaration is detected.
