Non-speaking adjudication orders lacking findings on material import disputes can be set aside and remitted for fresh decision.

An adjudication order was treated as non-speaking where it failed to record findings on the disputed nature of the imported goods, eligibility to notification benefit, valuation, confiscation, seizure, and reliance on DOV data. The order also did not address whether the Board's circular inquiry was conducted, whether samples were tested, or whether trade opinion was obtained. As these foundational issues were left unresolved, the order was set aside and the matter remitted for fresh adjudication after disclosure of relied-upon documents and a proper hearing.

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Issues: Whether the adjudication order was liable to be set aside and the matter remanded for fresh decision because it did not record categorical findings on the disputed questions regarding the nature of the imported goods, eligibility to notification benefit, valuation, and confiscation.

Analysis: The order under challenge proceeded mainly on the basis of the importer's letters while not addressing the other material issues raised before it. It did not give findings on whether the Nepal export certificates and manufacturing process showed conversion of rough marble blocks into polished slabs, whether the inquiry contemplated by the Board's circular had been conducted, whether samples were tested or trade opinion obtained, whether the goods were actually seized, or whether the DOV data used for enhancement of value had been supplied for verification. Since these foundational issues were not dealt with, the order lacked the necessary reasoning for effective adjudication.

Conclusion: The order was treated as a non-speaking order and was set aside. The matter was remitted to the adjudicating authority for fresh adjudication after granting the appellants a proper opportunity of hearing and supplying the relied-upon documents.

Ratio Decidendi: An adjudication order that fails to record findings on material issues raised before it is liable to be remanded for fresh consideration after observance of the requirements of hearing and disclosure of relied-upon material.

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