The Supreme Court held that railways can impose penalties for mis-declared goods even after delivery under Section 66 of the Railways Act, 1989. Reversing the Railway Claims Tribunal and Gauhati High Court, the Court clarified that the case involved mis-declaration, not overloading, and thus Section 66 applied—not Section 73. Section 66 allows the railways to recover correct charges for false declarations without any timing restrictions. The Court rejected the lower courts’ reliance on the Jagjit Cotton case, stating it was misinterpreted. It ruled that railways are within their rights to issue demand notices post-delivery and allowed the Union of India’s appeals.