Section 112

Whenever it appears to any senior officer of excise that there is reasonable cause to believe that in any dwelling house, shop or other building or place there are concealed or deposited any prohibited or unexcisable goods or goods liable to forfeiture under this Order, or any other evidence relating to the commission of an offence under this Order, or as to which an offence under this Order has been committed, and if he has reasonable grounds for believing that by reason of the delay in obtaining a search warrant such goods or evidence are likely to be removed, such officer may exercise in, upon and in respect of such dwelling house, shop or other building or place all the powers mentioned in section 110 in as full and ample a manner as if he were authorised so to do by a warrant issued under such section.

Power to search vessels and aircraft.