https://www.taxtmi.com/caselaws?id=167361 Applications for extension of warehousing are governed by the rule in force on the date of the application, so an amendment reducing the permissible period applies to later requests and bars extension beyond the revised maximum. Once the warehousing period has expired, duty becomes payable on that date and a demand may be raised without a prior show cause notice where the duty liability is not otherwise in dispute. A demand is not invalid merely because it is addressed to an accounts officer rather than the importer, if the error is an obvious misdescription and the recipient's liability is clear from the record. en-us Thu, 06 Dec 1984 00:00:00 +0530 Wed, 17 Dec 2014 14:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167361 Applications for extension of warehousing are governed by the rule in force on the date of the application, so an amendment reducing the permissible period applies to later requests and bars extension beyond the revised maximum. Once the warehousing period has expired, duty becomes payable on that date and a demand may be raised without a prior show cause notice where the duty liability is not otherwise in dispute. A demand is not invalid merely because it is addressed to an accounts officer rather than the importer, if the error is an obvious misdescription and the recipient's liability is clear from the record. Case-Laws Central Excise Thu, 06 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167361