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<h1>Supreme Court Allows Withdrawal of Civil Appeals for Challenge at High Court</h1> <h3>Commissioner Versus Hem Chand Gupta & Sons</h3> The Supreme Court granted permission for the withdrawal of Civil Appeals, allowing the appellant to challenge the impugned order before the High Court ... Recovery of amount of Drawback under Rule 16A of 1995 Rules - Sale proceeds of export not realised - Appellant appealed before th CESTAT for various issues viz., recovery of amount of Drawback under Rule 16A of 1995 Rules, Confiscation of goods, Period of limitation and imposition of penalty where the CESTAT decided in favour of appellant reported in [2015 (1) TMI 1266 - CESTAT NEW DELHI] - Revenue now stated that it intends to withdraw these Civil Appeals and wants to question the impugned order before the High Court within a month’s time from today - Apex Court disposed of the appeals as withdrawn with liberty to file appropriate petition(s) before the High Court within a month’s time from today. The Supreme Court granted permission for the withdrawal of Civil Appeals, allowing the appellant to challenge the impugned order before the High Court within a month. The Civil Appeals were disposed of as withdrawn with liberty to file appropriate petition(s) within the specified timeframe. (Case citation: 2016 (5) TMI 184 - SC)