The importer or a person authorised by him who....

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....he bill of entry before the end of the day (including holidays) preceding the day on which the vessel carrying the goods arrives at the customs port: Provided that the authorised person shall file the bill of entry before the end of the day (including holidays) of said arrival of the vessel where the goods are consigned from any of the countries mentioned below:- (i) Bangladesh ; ....

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....goods are to be cleared for home consumption or warehousing, the authorised person shall file the bill of entry before the end of the day (including holidays) of the arrival of the vehicle (which includes train) carrying the goods at the land customs station.] (2) Where the bill of entry is not presented within the time specified in sub-regulation (1) and the proper officer of Customs is satisf....