This relates to Bill of Entry (Electronic Declaration) Regulations, 1995

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....force on the date of their publication in the Official Gazette. 2. Definitions. - In these regulations, unless the context otherwise requires, - (a) "authorised person" means, - * (i) a Custom House Agent who holds a permanent licence under the Custom House Agents Licensing Regulations, 1984 and is authorised by the Commissioner of Customs with a user identification; or (ii) an importer who holds a valid Import Export Code Number and is specially authorised by the Commissioner of Customs with a user identification for the purpose of obtaining clearance of goods imported by him; (b) "bill of entry" means the electronic declaration accepted and assigned with a number by the Customs Computer System for further processing; (c) "Commissio....

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.....30 p.m. on the date the declaration is submitted to the service centre, on account of invalid or incomplete information, the declaration shall be deemed to have been not presented on that day: Provided further that where the Commissioner of Customs considers it necessary, he may alter the time for receipt of data entry on a particular day or in general. 5. Data entry shall be deemed to be complete when the option to lodge the electronic declaration in the Customs Computer System is exercised and the declaration is accepted by the System. 6. Where the authorised person lodges the declaration from his premises using the data communication networking facility provided by the National Informatics Centre before 5.30 p.m. on any working day o....