Section 327
SEC. 327. If any collector, surveyor, inspector, or other person specially appointed by the collector, shall have cause to suspect a concealment of any merchandise, imported in violation of this Act, in any particular dwelling house, store building, or other place, within the Philippine Archipelago, they, or either of them, upon proper application on oath to any judge of First Instance, or to any justice of the peace, shall be entitled to a warrant to enter such house, store, or other place, in the daytime only, and there to search for such merchandise: and if any shall be found, to seize and secure the same for trial and all such merchandise on which the duties shall not have been paid, or secured to be paid, shall be seized and forfeited.