Does anyone know what this is ?

[Ben NBR Cup]

Hi all,
I took my bumper off today to start installing some cooling ducts for the brakes and I was wondering what this is ?
A pipe goes up into the inlet manifold and it is located down under the air box. There is a pipe/tube that goes into the bottom of the air box as well
Any help would be great I will be having an induction kit fitted can I remove it without hurting the car/engine
Many thanks
Ben

 

[marinemackay2003]

that is the accoustic valve, you can ditch it all, just blank off the pipe going to the inlet manifold

 

[dann2707]

Most people remove it anyway for those mad gainz/ throatier noise at the top end.

 

[Martin_172]

didn't someone actually find the engine had more low down torque with it fitted? I might be wrong but sure I read that a couple of years back?

 

[Ben NBR Cup]

Cheers guys that's a big help I shall get rid of it asap. Would you have to take it off anyway for the induction kit to get the best air flow ?