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The appeal was against the order confiscating a consignment of externally upset seamless drill rods declared as component parts of drilling rigs. The Tribunal upheld the confiscation due to the goods falling under Serial No. 571(c) of Appendix 3, covering seamless carbon steel tubes/casings for drilling. However, the redemption fine was reduced from Rs. 7.50 lakhs to Rs. 3 lakhs in one consignment and from Rs. 3.20 lakhs to Rs. 1.5 lakhs in another consignment.
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