| (b) | a warrant cannot be obtained in time to prevent the removal or destruction of the relevant material; and |
| (c) | the delay in obtaining a warrant would defeat the object of the search and seizure, |
a SARS official may enter and search the premises and exercise the powers granted in terms of this Part, as if the premises had been identified in the warrant.
| (2) | A SARS official may not enter a dwelling-house or domestic premises, except any part thereof used for purposes of trade, under this section without the consent of the occupant. |
