https://www.taxtmi.com/caselaws?id=90433 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. en-us Tue, 18 Nov 1997 00:00:00 +0530 Fri, 07 Oct 2011 14:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90433 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. Case-Laws Customs Tue, 18 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90433