We see no reason to interfere with the order of the High Court which dismissed the writ petition filed challenging the show cause notice that was issued. The High Court should not have entertained the writ petition under Article 226 of the Constitution of India against the show cause notice issued under the Customs Act. The more appropriate remedy for the person aggrieved is to file a reply to the show cause and take recourse to the proceedings available under the Act. The observations of the High Court will not stand in the way of the petitioners. The Special Leave petitions stand dismissed accordingly.