https://www.taxtmi.com/caselaws?id=192493 A prior general notification authorising customs officers to lodge complaints remained effective after the amendment, as it was not repealed and was preserved by the saving principle. The statutory opportunity to show permission was satisfied because notice was served and replies were received, so the prosecution was not invalid on that ground. Statements made to Customs authorities were not barred by Section 25 of the Evidence Act, since customs officers are not police officers for that purpose, and the statements were admissible. With that evidence, the concealment and illicit import of gold were proved, and the convictions and sentences were maintained. en-us Fri, 25 Sep 1959 00:00:00 +0530 Sat, 03 Jun 2017 09:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192493 A prior general notification authorising customs officers to lodge complaints remained effective after the amendment, as it was not repealed and was preserved by the saving principle. The statutory opportunity to show permission was satisfied because notice was served and replies were received, so the prosecution was not invalid on that ground. Statements made to Customs authorities were not barred by Section 25 of the Evidence Act, since customs officers are not police officers for that purpose, and the statements were admissible. With that evidence, the concealment and illicit import of gold were proved, and the convictions and sentences were maintained. Case-Laws Customs Fri, 25 Sep 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192493