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of <h1>Section 28G of Customs Act 1962 ensured Authority's rulings valid despite vacancies or structural defects, omitted in 2017.</h1> Section 28G of the Customs Act, 1962, which was omitted by the Finance Act 2017, previously stated that any proceeding or advance ruling by the Authority could not be challenged or deemed invalid due to any vacancy or defect in the Authority's constitution. This provision ensured that the absence of members or structural issues within the Authority did not affect the validity of its decisions or proceedings.
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