[FIX] base_import: prevent UnicodeDecodeError when invalid encoding is selected

[reka-odoo]

When user selects the invalid encoding option and tries to import csv file in bank statements,
a traceback will appear.

Steps to reproduce the error:

• Go to Accounting > Bank > Upload csv file
• Change Encoding to utf-16 > Import

Traceback:

UnicodeDecodeError: 'utf-8' codec can't decode byte 0x9c in position 0: invalid start byte
  File "odoo/http.py", line 2251, in __call__
    response = request._serve_db()
  File "odoo/http.py", line 1827, in _serve_db
    return self._transactioning(_serve_ir_http, readonly=ro)
  File "odoo/http.py", line 1847, in _transactioning
    return service_model.retrying(func, env=self.env)
  File "odoo/service/model.py", line 134, in retrying
    result = func()
  File "odoo/http.py", line 1825, in _serve_ir_http
    return self._serve_ir_http(rule, args)
  File "odoo/http.py", line 1832, in _serve_ir_http
    response = self.dispatcher.dispatch(rule.endpoint, args)
  File "odoo/http.py", line 2057, in dispatch
    result = self.request.registry['ir.http']._dispatch(endpoint)
  File "odoo/addons/base/models/ir_http.py", line 220, in _dispatch
    result = endpoint(**request.params)
  File "odoo/http.py", line 739, in route_wrapper
    result = endpoint(self, *args, **params_ok)
  File "addons/web/controllers/dataset.py", line 38, in call_kw
    return self._call_kw(model, method, args, kwargs)
  File "addons/web/controllers/dataset.py", line 34, in _call_kw
    return call_kw(request.env[model], method, args, kwargs)
  File "odoo/api.py", line 458, in call_kw
    result = getattr(recs, name)(*args, **kwargs)
  File "home/odoo/src/enterprise/saas-17.2/account_bank_statement_import_csv/wizard/account_bank_statement_import_csv.py", line 141, in execute_import
    return super(AccountBankStmtImportCSV, self).execute_import(fields, columns, options, dryrun=dryrun)
  File "addons/base_import/models/base_import.py", line 1314, in execute_import
    input_file_data, import_fields = self._convert_import_data(fields, options)
  File "addons/base_import/models/base_import.py", line 1052, in _convert_import_data
    _file_length, rows_to_import = self._read_file(options)
  File "addons/base_import/models/base_import.py", line 377, in _read_file
    raise e
  File "addons/base_import/models/base_import.py", line 375, in _read_file
    return getattr(self, '_read_' + ext[1:])(options)
  File "addons/base_import/models/base_import.py", line 500, in _read_csv
    content = [
  File "addons/base_import/models/base_import.py", line 500, in <listcomp>
    content = [
  File "codecs.py", line 645, in __next__
    line = self.readline()
  File "codecs.py", line 558, in readline
    data = self.read(readsize, firstline=True)
  File "codecs.py", line 504, in read
    newchars, decodedbytes = self.decode(data, self.errors)

Solution: ImportValidationError will be raised when csv file is unable
to encode.

sentry-5175087486

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[robodoo]

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[reka-odoo]

Hello @odoo/sentry_reviewers 👋
Please review this PR.
Thanks!