The challenge to cancellation of scrips and imposition of...

The challenge to cancellation of scrips and imposition of penalty was correctly relegated to the statutory appellate remedy, leaving those issues open before the competent authority. However, the communication marking the appellant to the Denied Entity List was quashed because it effectively disabled import-export operations and was issued without the written notice, disclosure of grounds, opportunity to represent, and hearing required for suspension or cancellation of an Importer-exporter Code. The Court treated this as a breach of natural justice and non-compliance with the statutory procedure, while granting liberty to proceed afresh with a compliant notice.