"Validation failed for the field - Bill To Contact" Error while Importing Sales Order In oracle APPS

SELECT 'VALID'
  FROM hz_cust_account_roles acct_role
      ,hz_role_responsibility rol
 WHERE acct_role.cust_account_role_id = :bill_to_contact_id
   AND acct_role.status = 'A'
   AND acct_role.role_type = 'CONTACT'
   AND acct_role.cust_account_role_id = rol.cust_account_role_id (+)
   AND NVL( rol.responsibility_type,'SHIP_TO' )='BILL_TO';

Pass :bill_to_contact_id value as OE_HEADERS_IFACE_ALL.bill_to_contact_id.

Also verify if the bill_to_contact_id from OE_LINES_IFACE_ALL is not null Pass :bill_to_contact_id value as OE_LINES_IFACE_ALL.bill_to_contact_id and verify.