8. Assessment, rectification and review.
(1) The amount of tax due from an importer,-
(i)omitted {W.e.f 01.04.2005}
(ii)who is a registered importer, shall be assessed by the concerned assessing authority, within a period of three months, immediately succeeding the month for which return-cum-chalan is required to be furnished.
(2) (a)A notice may be issued by the assessing authority for the purpose of assessment of tax, interest or penalty in Form 5, rectification of mistake in Form 7 and review in Form 8.
(b)The assessment order as also the review order shall be in Form 9.
(3) The assessment of an unregistered importer shall be made by the assessing authority in whose jurisdiction, the specified goods are found or detected to have been consumed, used or sold. {W.e.f 01.04.2005}
(4) Notice for payment of tax, interest or penalty may be issued by the assessing authority in Form 10.