https://www.taxtmi.com/caselaws?id=41697 Mere extension of time for contractual performance does not amount to novation where the arrangement remains a modification of the existing contract; on the facts, the proposed variation in quantity and quality of cashew kernels did not create a new contract, and the plea of novation was rejected. The Court also stated that the existence of appeal or revision remedies under the Customs Act does not bar writ jurisdiction where those remedies are not adequate and efficacious; the alternative-remedy objection was therefore rejected. The ratio stated that writ relief remains available in such circumstances. en-us Tue, 05 Feb 1985 00:00:00 +0530 Sat, 05 Jun 2010 13:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41697 Mere extension of time for contractual performance does not amount to novation where the arrangement remains a modification of the existing contract; on the facts, the proposed variation in quantity and quality of cashew kernels did not create a new contract, and the plea of novation was rejected. The Court also stated that the existence of appeal or revision remedies under the Customs Act does not bar writ jurisdiction where those remedies are not adequate and efficacious; the alternative-remedy objection was therefore rejected. The ratio stated that writ relief remains available in such circumstances. Case-Laws Customs Tue, 05 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41697