The Court :- We have heard learned counsel on either side.

The appeal is admitted on the following substantial questions of law.

(1) Whether the appeal is maintainable at the instance of the department on the ground as to the monetary limit prescribed by the CBEC in Circular dated 30.6.2013 ?

(2) Whether the appeal at the instance of the revenue is maintainable before this court and whether the classification issue or the rate of duty arises for consideration in this appeal ?

(3) Whether the Learned Tribunal has grossly erred in failing to appreciate that the Respondent is incorrect in ordering an entry of an aircraft in India without compliance of the conditions of Import Licensing Notes to CTH 88 and condition of relevant notifications No. 12/2012 Cus-dated 17.03.2012 while it should have treated it as Prohibited goods liable to confiscation u/s 111(0) of Customs Act, 1962 ?

(4) Whether the Learned Tribunal has grossly erred in failing to appreciate that the Board's Circular is an administrative order and cannot have overriding effect on the notification condition passed by legislation and as such ignoring the condition stated in point No. (h) of condition of Import Licensing Notes