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:
Commodity &Quantity Price Terms
Specification Unit Price Amount STEEL TAPE RULES CFR Chittagong
JH-392W 3M x 16MM2000 DOZ PAIR DOZ PAIR
JH-380W 3M x 16MM500 DOZ PAIR DOZ PAIR
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 15 th 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
AVAILABLE WITH/BY41D: ANY BANK IN CHINA BY NEGOTIATION
DRAFTS AT42C:DRAFTS AT 60 DAYS SIGHT
DRAWEE42D:AB BANK LIMITED, IMAMGANJ BRANCH
PARTIAL SHIPMENTS43P:NOT ALLOWED
TRANSSHIPMENT43T:NOT ALLOWE
LOADING/DISPATCHING/TAKING 44A: ANY CHINESE PORTS
IN CHARGE AT/FROM
TRANSPORTATION TO44B: CHITTAGANG SEA PORT, BANGLADESH
LATEST DATE OF SHIPMENT44C: MAY 2, 2008
DESCRIP OF GOODS45A:TAPE RULES
(1) 2000 DOZ PAIR MODEL: JH-395W
SIZE:3M x 16MM @ PER DOZEN
CIF CHITTAGONG
(2) 500 DOZ PAIR MODEL: JH-386W
SIZE: 3M x 16MM @ PER DOZEN
CIF CHITTAGONG
PACKING
DOCUMENTS REQUIRED46A:+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE
+ SIGNED PACKING LIST IN TRIPLICATE
+ 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 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 CONDITION47A:+ 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 CHARGES71B: ALL BANKING CHARGES OUTSIDE BANGLADESH
ARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD48: DOCUMENTS MUST BE PRESENTED WITHIN 15
DAYS AFTER THE DATE OF ISSUANCE OF THE
SHIPPING DOCUMENTS BUT WITHIN THE
VALIDITY OF THE CREDIT
CONFIRMATION49: WITHOUT
INSTRUCT. TO NEGOTIATING78: THE AMOUNT AND DATE OF NEGOTIATION OF