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5. The learned Senior Counsel for the Appellant draws our attention to the Impugned Order passed by the learned Single Judge where no discussion about availability / non-availability of alternate appellate / review remedy in respect of the Communication dated 12.09.2024 has been made. His submission is that the prayer relating to quashing of the Communication dated 12.09.2024 has not been adjudicated upon by the learned Single Judge. Referring to the provision of Section 7 of the Act, it has been stated by the learned Senior Counsel for the Appellant that without an Importer- exporter Code ("IEC") Number, no one is legally authorized either to import or export any goods in India and further that such IEC Number is granted by the Director General or any other officer authorized by him in this behalf, as per the procedure prescribed for the said purpose. It has been stated that the Appellant has been in the business of import / export for last 22 years and the Communication dated 12.09.2024 cancelling the IEC Number of the Appellant, which was duly allotted to it, is not only in flagrant violation of the principles of natural justice, but also of statutory requirement as provided in Section 8 of the Act.

(c) any person who imports or exports specified goods or services or technology, in contravention of any provision of this Act or any rules or orders made thereunder or the foreign trade policy, the Director General or any other officer authorised by him may call for the record or any other information from that person and may, after giving to that person a notice in writing informing him of the grounds on which it is proposed to suspend or cancel the Importer-exporter Code Number and after giving him a reasonable opportunity of making a representation in writing within such reasonable time as may be specified in the notice and, if that person so desires, of being heard, suspend for a period, as may be specified in the order, or cancel the Importer-exporter Code Number granted to that person.
(2) Where any Importer-exporter Code Number granted to a person has been suspended or cancelled under sub-section (1), that person shall not be entitled to 2 [import or export any goods or services or technology] except under a special licence, granted, in such manner and subject to such conditions as may be prescribed, by the Director General to that person."

16. As per the statutory requirement of Section 7 of the Act, any person or entity is not authorized to engage in the business of import or export without obtaining the Importer-exporter Code Number and in a situation where such IEC Number is marked to "Denied Entity List", such an entity in respect of which such communication is issued is legally barred from making any exports or imports.