25. Nothing in section 24 applies to-(a) any excisable goods covered by a permit granted under rules made under this Act;(b) any excisable goods covered by a pass granted by any officer whom the ¹[Board] may appoint in this behalf;(c) such amount of excisable goods carried on board any vessel for consumption by her crew or by the passengers or animals (if any) on board as the ²[Board] may from time to time exempt from the operation of section 24.