Advance rulings validity protected despite vacancies or defects in the Authority, before the provision was later omitted. Section 28G of the Customs Act, 1962 dealt with the validity of advance ruling proceedings despite vacancies or defects in the constitution of the Authority. The provision stated that such proceedings or pronouncements would not be questioned or invalidated merely on that ground. It was inserted in 1999 and later omitted with effect from 31-03-2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance rulings validity protected despite vacancies or defects in the Authority, before the provision was later omitted.
Section 28G of the Customs Act, 1962 dealt with the validity of advance ruling proceedings despite vacancies or defects in the constitution of the Authority. The provision stated that such proceedings or pronouncements would not be questioned or invalidated merely on that ground. It was inserted in 1999 and later omitted with effect from 31-03-2017.
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