[Per B. P. Colabawalla J.]

1. The present Appeal has been filed by the Commissioner of Customs (C.S.I. Airport), Mumbai challenging the order dated 6th March 2012 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (hereinafter referred to as “CESTAT”) whereby the Appeals filed by the Respondents herein were allowed. Though the 2 Members of the CESTAT had a difference of opinion on certain aspects which have been referred to a Third Member, they were in agreement on some other aspects of the matter, and hence the present Appeal.

2. The facts stated briefly are that the Airport Intelligence Unit effected a seizure of USD 70,000/- from Respondent No.1 departing for Dubai from CSI Airport on 23rd February, 2004. During the course of investigations, it was revealed that Respondent Nos.2 to 4 were involved in the current case and also in five previous visits abroad wherein an amount of USD 3,50,000/- was stated to have been carried out of the country illegally by the Respondent No.1. After the investigation, a show cause notice was issued to all the Respondents. Thereafter, the matter was adjudicated by the Commissioner of Customs (AP) and