Section 28

Whenever it appears to the Director that there is reasonable cause to believe that in any dwelling house, shop or other building, or place, or on board any vessel or aircraft, there are concealed or deposited any taxable goods, books, documents, records or things which may afford evidence of an offence against this Enactment, and if he has reasonable grounds for believing that by reason of the delay in obtaining a search warrant the taxable goods, books, documents, records or things are likely to be removed, he may exercise in, upon and in respect of the dwelling house, shop or other building, place, vessel or aircraft all the powers mentioned in section 27 in the same manner as if he were empowered so to do by a warrant issued under that section.