Advance rulings under customs law were protected from challenge despite vacancies or defects in the authority's constitution. Section 28G of the Customs Act, 1962, concerning the effect of vacancies or defects in the constitution of the Authority for Advance Rulings on proceedings and pronouncements, was inserted in 1999 and omitted in 2017. Before omission, it provided that no proceeding before, or pronouncement of advance ruling by, the Authority would be questioned or invalid merely because of such vacancy or defect.