62.    Search of premises not identified in warrant

 

(1)     If a senior SARS official has reasonable grounds to believe that-

 

(a)     the relevant material referred to in section 60(1)(b) and included in a warrant is at premises not identified in the warrant and may be removed or destroyed;

 

(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.