Section 55A
Section 55A
In any proceedings in respect of any offence against this Act or any regulations made thereunder in which the existence, description, classification, composition, quantity, quality or value of, or any other matter in relation to, any goods returned under paragraph 55(1)(a)
or (b) or sold or destroyed under paragraph (c) of the said subsection, is in question, any document produced by the prosecutor purporting to be a certificate in respect of any such matter given and signed by—
(a)
any analyst within the meaning of subsection 61(5); or
(b)
a senior officer of excise; or
(c)
any person, regardless whether or not he is a public officer, authorized by or on behalf of the Minister, either generally or in any particular case, for the purposes of this section, shall be admissible in evidence and its conclusiveness shall not be challenged on the ground that the goods in respect of which the certificate is given has not been produced before the court either in part or in entirety, and it shall be evidence of its contents, including the facts stated therein, without proof of the signature to such certificate.
(2)
The provisions of this section shall apply notwithstanding anything contained in any other written law or rule of evidence to the contrary.