Bill of Entry filing deadline tightened, introducing late charges and accelerated duty payment obligations for self assessed and reassessed entries. Bill of Entry must be presented by the end of the next day (excluding holidays) after arrival of the conveyance or cargo; delayed presentation attracts prescribed late charges determined by entry inwards or arrival dates captured in ICES, with mandated cargo arrival notifications by Customs Cargo Service providers and administrable waiver powers vested in Additional/Joint Commissioner officers. Duty payment timing under Section 47 is accelerated: duty on self assessed entries must be paid the same day, and duty on re assessed or provisionally assessed entries must be paid within one day after return of the Bill of Entry; transitional rules preserve prior timings for earlier filed entries except where re assessment occurs after enactment.