Relevancy of statements: statements before customs officers admissible if maker unavailable or if court admits them in interests of justice. Statements made and signed before a gazetted customs officer are relevant in prosecutions under the Act to prove the truth of their contents when the maker is dead, cannot be found, is incapable of giving evidence, is kept out of the way by the adverse party, or when obtaining their presence would cause unreasonable delay or expense; they may also be admitted if the maker is examined and the court admits the statement in the interests of justice. These rules apply, so far as may be, to non court proceedings under the Act.