German Homeopathic Distributors vs Commissioner Of Customs

The Supreme Court dismissed the appeals filed under Section 130E of the Customs Act as withdrawn, allowing the appellant to seek settlement under the Kar Vivad Samadhan Scheme, 1998. The Court noted that the appellant had already made the necessary payment as per the declaration and was required to provide proof of withdrawal of the pending appeal. The dismissal was without prejudice to the appellant's rights to approach the authorities for relief under the scheme.