(1) Where the Commissioner-General has reason to believe that

(a) a person shall become liable for the payment of an amount of excise duty but that person is unlikely to pay the amount;

(b) a person, other than a manufacturer, enters for home use goods that are excisable and represents that excise duty is charged on the goods entered;

(c) a manufacturer wrongly enters for export or home use excisable goods or applies the excise duty rates;

(d) a manufacturer fails to submit a tax return specified in this Act or Regulations;

(e) a return is incorrect or that a lawful excise duty has not been paid; or

(f) section 16  applies to a person,

the Commissioner-General, based on any information available, may make an assessment of the amount of excise duty payable by the person or of the amount of excise duty claimed by the person as payable in respect of the supply.

(2) The person assessed

(a) under the subsection (1)(a) is the person required to account for the excise duty under this Act;

(b) under subsection (1)(b) or (c), is the person making the entry;

(c) under subsection (1) (d) or (e) , is the person required to submit the return or required to pay the excise duty; or

(d) under subsection 1(f) is the person to whom section 16 applies.

(3) The Commissioner-General may make the assessment for any period when the Commissioner-General deems it necessary.

(4) In the absence of a supply or return, the Commissioner-General may, based on the information available, estimate the excise duty payable by a person for the purpose of making the assessment.

(5) A person who is not satisfied with a return submitted by that person may apply to the Commissioner-General in writing for authority to make an amendment to the original return.

(6) For purposes of subsection (5), the applicant shall

(a) state in detail the grounds on which the application is made, and

(b) submit the application not more than three months after the submission of the original return.

(7) The Commissioner-General may, after considering an application under subsection (5),

(a) approve or refuse the application; and

(b) make an assessment of the amount of the amount of excise duty payable under this Act.

(8) Where an assessment has been made under this section, the Commissioner-General shall serve notice of the assessment on the person assessed, and the notice shall state

(a) the excise duty payable;

(b) the date that the excise is duty due and payable;

(c) the place for payment of the excise duty; and

(d) the procedure for objecting to the assessment.

(9) An amount assessed under the subsection (1) (b), (c) or (e) is for the purposes of this Act, an excise duty charged under this Act.