根据下述合同内容审核信用证，并指出不符之处
Exercise 1
Sales Contract
The Seller: SHANGHAI SHENG DA CO., LTD.
UNIT C 5/F JINGMAO TOWER No. SD080215
SHANGHAI, CHINA
The Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 2008
28, IMAMGONJ
DHAKA,BANGLADESH Signed at: Shanghai, China The undersigned Seller and buyer have agreed to close the following transactions according to the terms and conditions stipulated below:
Shipping Mark: A.E.
CHITTAGONG
Time of Shipment: During May, 2008
Loading Port and Destination: From Shanghai to Chittagong
Partial Shipments and Transshipment: Allowed
Insurance: To be effected by the buyer
Terms of Payment: The Buyer shall open through a bank acceptable to the Seller an irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment. Valid for negotiation in China until the 15th day after the month of shipment.
The Seller The Buyer
SHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE
信用证
SEQUENCE OF TOTAL 27: 1/1
FORM OF DOC. CREDIT 40A: IRREVOCABLE
DOC. CREDIT NUMBER 20: 06660801
DATE OF ISSUE: 31C: FEBRUARY 24, 2008
APPLICABLE RULES 40E: UCP LATEST VERTION
DATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESH
APPLICANT: 50: ALFAGA ENTERPRISE
26, IMAMGONJ, DHAKA, BANGLADESH ISSUING BANK 52A: AB BANK LIMITED
IMAMGANJ, DHAKA-1211, BANGLADESH BENEFICIARY 59: SHANGHAI DA SENG CO., LTD.
UNIT C 5/F JINGMAO TOWER
SHANGHAI, CHINA
AMOUNT 32B: CURRENCY HKD AMOUNT 9800.00
AVAILABLE WITH/BY 41D: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C: DRAFTS AT 60 DAYS SIGHT
DRAWEE 42D: AB BANK LIMITED, IMAMGANJ BRANCH PARTIAL SHIPMENTS 43P: NOT ALLOWED
TRANSSHIPMENT 43T: NOT ALLOWE
LOADING/DISPATCHING/TAKING 44A: ANY CHINESE PORTS
IN CHARGE AT/FROM
TRANSPORTATION TO…44B: CHITTAGANG SEA PORT, BANGLADESH
LATEST DATE OF SHIPMENT 44C: MAY 2, 2008
DESCRIP OF GOODS 45A: TAPE RULES
(1) 2000 DOZ PAIR MODEL: JH-395W
SIZE:3M x 16MM @ HKD3.60 PER DOZEN
CIF CHITTAGONG
(2) 500 DOZ PAIR MODEL: JH-386W
SIZE: 3M x 16MM @ HKD4.20 PER DOZEN
CIF CHITTAGONG
PACKING: EXPORT STANDARD SEAWORTHY
PACKING
DOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE
+ SIGNED PACKING LIST IN TRIPLICATE
+ G.S.P. CERTIFICATE OF ORIGIN FORM A
+ BENEFICIARY’S CERTIFICATE STATING THAT
ONE SET OF ORIGINAL SHIPPING DOCUMENTS
INCLUDING ORIGINAL “FORM A” HAS BEEN
SENT DIRECTLY TO THE APPLICANT AFTER
THE SHIPMENT
+ INSURANCE POLICY OR CERTIFICATE
ENDORSED IN BLANK FOR 100 PCT OF CIF
VALUE, COVERING W.P.A. AND WAR RISKS
+ 3/3 PLUS ONE COPY OF CLEAN “ON BOARD”
OCEAN BILLS OF LADING MADE OUT TO
ORDER AND BLANK ENDORSED MARKED
“FREIGHT COLLECT”AND NOTIFY APPLICANT
ADDITIONAL CONDITION 47A: + ALL DRAFTS DRAWN HEREUNDER MUST BE
MARKED “DRAWN UNDER AB BANK LIMITED,
IMAMGANJ BRANCH CREDIT NO. 06660801
DATED FEBRUARY 24, 2008”
+ T/T REIMBURSEMENT IS NOT ACCEPTABLE DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE BANGLADESH
ARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15
DAYS AFTER THE DATE OF ISSUANCE OF THE
SHIPPING DOCUMENTS BUT WITHIN THE
VALIDITY OF THE CREDIT
CONFIRMATION 49: WITHOUT