UNION OF INDIA Vs. KAMAKHYA TRANSPORT PVT. LTD.

JUDGEMENT

(1.) Leave granted.

(2.) The present appeals arise from the final judgment and order dtd. 20/12/2021 passed by the Gauhati High Court in MFA Nos.80 of 2016, 57 of 2016, 29 of 2017 and 28 of 2017 respectively, whereby the order dtd. 19/1/2016 of the Railway Claims Tribunal, Guwahati Bench in OA Nos.229/12, 184/12, 228/12 and 185/2012 respectively came to be affirmed.

(3.) The brief facts giving rise to this appeal are that the Appellant raised demand notices of varied amounts dtd. 13/10/2011, 7/4/2012, 29/10/2011, as also 7/4/2012 respectively against the respondents, alleging mis-declaration of goods; for consignments sent through the Indian Railways. The respondents paid the demands raised and thereafter, preferred separate claim petitions under Sec. 16 of the Railway Claims Tribunal Act, 1987, before the Railway Claims Tribunal [Hereafter "the Tribunal"], Guwahati Bench, seeking a refund of the amount paid. It was stated therein that the demand notices being issued after the delivery of the goods were illegal in view of Ss. 73 and 74 of the Railways Act, 1989 [Hereafter "the Act"].