Chapter IVA compliance for job workers covers possession and control of imported notified goods; confiscation and penalty were upheld.

Chapter IVA of the Customs Act was treated as applicable to a job worker handling imported notified goods, because Section 11E was read broadly to extend to persons who own, possess, control or acquire the goods. The distinction between ownership and possession was rejected, and earlier authorities were distinguished on their facts, including cases involving repairers or different goods. As the appellants had admitted non-compliance with the Chapter IVA procedure, confiscation and penalty were upheld.

---

---

Issues: Whether a job worker handling imported notified goods was covered by Chapter IVA of the Customs Act and liable for confiscation and penalty for non-compliance with the statutory declarations and restrictions.

Analysis: The goods were imported by third parties and sent to the appellants only for processing, but the statutory language of Section 11E was read as extending to persons who own, possess, control or acquire the goods, without importing a limitation that would exclude a job worker. The distinction sought to be drawn between ownership and possession was rejected. The earlier authorities relied upon were found distinguishable on facts, including cases dealing with repairers or different categories of goods. The appellants had also admitted non-compliance with the Chapter IVA procedure.

Conclusion: The job worker was held bound by Chapter IVA and the confiscation and penalty were upheld.

---