The letter of credit, P/374, contains a basic condition according to which the bill of lading will be prepared in accordance with the M.R.L.D. Ordinance. while the entity informed in the bill of lading will be Schloss. As stated, the prosecution argues that these two companies are shell companies with no owners with an affinity and without businesses, addresses and assets. The prosecution further argues that in this case, too, as in the incident that is the subject of the first indictment, the letter of credit was drafted with the aim of failing the supplier and causing the documents to be presented that would not meet the requirements of the letter of credit, which would enable the goods to be taken without paying for them. As evidence of this claim, the prosecution presents the testimony of Aharon Calderon, according to which he agreed to open a letter of credit and be charged the amount appearing in it, only after he was assured that reservations would appear, which would be removed only after he received his money. According to the prosecution, in the first charge, the letter of credit was opened for import financing on behalf of a bankrupt in the form of Haim Buchris, whereas in this indictment this was done in favor of defendant 4 and the company OPCI that belonged to him, without providing any guarantees. Defendant 1's argument that the M.R.L.D. that she served as a trustee in order to ensure the repayment of the debt in respect of the letter of credit is unfounded and in the opinion of the prosecution it was contradicted by the testimonies of Calderon and Avi Kalmaro. All the evidence presented by the prosecution leads to one and only conclusion – that the sole purpose of the use of the name M.R.L.D. There was a deception of the doubt.
As for the impediment conditions set out in the letter of credit, the prosecution claims that the dates appearing in it are problematic, and even assuming that it is an air shipment, the supplier was still presented "A difficult schedule, if not impossible." Another obstacle, which leads to reservations, is the-A match in the names of the parties in the various documents – for example, a mismatch of the consignee according to the bill of lading, which appeared in three different forms. There is no dispute that the bill of lading, as it was drafted, does not meet the requirements of the letter of credit, and that-This adjustment causes a reservation that allows the bank not to honor the letter of credit, and thus enables the defendants not to pay for the goods.