Power to search for pipe, etc

Any Excise Officer may at any time, either by day or by night, after request, search for any pipe, cock, conveyance or utensil in any distillery and turn any such cock, and examine whether the pipe or conveyance conveys or conceals any spirits or any materials for the manufacture of spirits, so as to prevent a true account thereof from being taken and may break up or cut away any such pipe or conveyance.