(3)[ The importer shall present the bill of entry under sub-section (1) before the end of the next day following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing:Provided that a bill of entry may be presented [at any time not exceeding thirty days prior to] [Substituted by Finance Act, 2017 (Act No. 7 of 2017), dated 31.3.2017.] of the expected arrival of the aircraft or vessel or vehicle by which the goods have been shipped for importation into India:Provided further that where the bill of entry is not presented within the time so specified and the proper officer is satisfied that there was no sufficient cause for such delay, the importer shall pay such charges for late presentation of the bill of entry as may be prescribed.]
