" Section 4 of the Act provided that: "The following Courts and persons are authorised to administer, by themselves or by an officer empowered by them in this behalf, oaths and affirmations in discharge of the duties or in exercise of the powers imposed or conferred upon them respectively by law: (a) all Courts and persons having by law or consent of parties authority to receive evidence :" The relevant portion of section 5 runs "Oaths or affirmations shall be made by the following persons : (a) all witnesses, that is to say, all persons who may lawfully be examined or give or be required to give, evidence by or before any Court or person having by law or consent of parties authority to examine such persons and to receive evidence :" (1) ; (2) ; SupCI/69 9 832 Counsel argued that a Customs Officer was a person who had authority by law to receive evidence within the meaning of section 4 of the Oaths Act and anybody who could be lawfully examined before such a person would be a witness within the meaning of section 5 and as such it would be.