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8 The Consignment was intercepted by the Air Intelligence Unit of the Office of the Commissioner of Customs at Sahar Airport on 11 th February 2009 even before it reached SEEPZ. The Consignment was examined on 16th February 2009 and the same was detained by respondent no.3. Petitioner's representative one Mr. Dilip Joshi was questioned and his statements were recorded (under Section 108 of the Customs Act) on Gauri Gaekwad 12/57 WP-2003-2009.doc 4th March 2009, 5th March 2009, 18th March 2009, 24th March 2009 and 25th March 2009 ('the statements'). The statements, inter alia, clarified the purpose of import of the Consignment, i.e., for remaking of jewellery, which was permitted. It was also explained that the jewellery in the Consignment was purchased as a raw material wherein they melt the product and used the recovered material for manufacture of jewellery. Pertinently, the statements recorded that the goods forming a part of the Consignment were manufactured in petitioner's unit at the SEZ and the same were exported earlier by petitioner between 28th April 2008 and 1st November 2008 and further the designs also pertain to petitioner.