LAKSHMI BANGLE STORES vs UNION OF INDIA AND ORS.

The Supreme Court held that under the Indian Railways Act, the appellant could not change the declared value of the consigned goods post-accident, affirming that the burden of proof regarding the timing of damage lies with the railway administration. The Court found that the High Court erred in relieving the railway of this burden and set aside its findings on limitation. Ultimately, the appeal was dismissed as the appellant was not allowed to enhance the value of goods claimed beyond the initially declared amount of Rs.25,000.