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    <title>2014 (12) TMI 813 - CESTAT KOLKATA</title>
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    <description>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&#039;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.</description>
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      <description>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&#039;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.</description>
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