Effect of failure of addressee to make entry

If within fourteen days of such notice the addressee does not deliver such entry or documents and pay to the Postmaster General the duties shown by such entry to be due, the goods in 71 respect of which the addressee has failed to make entry or to pay the duties due thereon shall be deemed to be goods in respect of which the importer has not made perfect entry after the arrival of the ship in which they were imported.