When search may be made without warrant
103.  Where it appears to any senior officer of customs that there is reasonable cause to believe that in any dwelling house, shop or other building or place there are concealed or deposited any —
(a)dutiable or uncustomed goods;
(b)goods liable to forfeiture under this Act;
(c)goods as to which any offence under this Act has been committed; or
(d)books, records, documents or other articles, directly or indirectly, relating to any transaction or dealing in any of the goods mentioned in this subsection,
and if the officer has reasonable grounds for believing that by reason of the delay in obtaining a search warrant the goods, books, records, documents or other articles are likely to be removed, the officer may exercise in, upon and in respect of that dwelling house, shop or other building or place all the powers mentioned in section 101 as if the officer were authorised to do so by a warrant issued under that section.