Section 10: Power to search for concealed pipes, etc.

(1) If an officer has reasonable ground to suspect that any secret pipe or other means of conveyance, cock, vessel or utensil is kept or used by a licensee under this Act, that officer may at any time, but by night only in the company of a police officer, break open any part of the premises of that trader and forcibly enter thereon, and so far as is reasonably necessary break up the ground in or adjourning those premises or any wall thereof to search for that pipe or other means of conveyance, cock, vessel or utensil.
(2) If the officer finds any pipe or other form of conveyance leading to or from the licensee's premises, he may enter any other premises from or into which it leads, and so far as is reasonably necessary, break up any part of those other premises to trace its course, and may cut it away and turn any cock thereon, and examine whether it conveys or conceals any goods chargeable with a duty of excise, or any materials used in the manufacture of such goods, in such manner as to prevent a true account thereof from being taken.
(3) Every pipe or other means of conveyance, cock, vessel or utensil referred to in this section, and all goods chargeable with a duty of excise or materials for the manufacture of such goods found therein, shall be liable to forfeiture, and the licensee shall be guilty of an offence punishable on conviction by a fine of two hundred naira.
(4) If any damage is done in any such search and the search is unsuccessful, the Board shall make good the damage.