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2008 (6) TMI 415 - CESTAT, CHENNAIExtract: .......ounsel has raised a legal question before us with regard to the jurisdiction of the DRI officers who recorded the appellant rsquo s statement on 8-8-2006 and 9-8-2006 under Section 108 of the Customs Act. It is open to him to raise this question before the Commissioner. We have not expressed any view thereon. (Dictated and pronounced in open Court)
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