AMUA-SEKYI J.: On or about 4 January 1977, M. van Delden and Co., a company based in the Federal Republic of Germany, sold to one Mousa of Manchester, England, 366 bales of printed and knitted material. At the request of the buyer the bales were sent to Rotterdam, Holland, for export on the merchant vessel Hiddensee under bill of lading No. 8. The consignee was given as “Order”; and the destination of the goods as Lagos via Tema. When the ship arrived at the Port of Tema, Parkobi Agencies Ltd., acting as agents of Sally Trading Enterprise, procured the landing of the goods under bill of entry No. 4529. Thereon, the name of the importer was given as Sally Trading Enterprise, and the goods described as “polyester fabrics seconds.”
On or about 10 January 1977, Ribbletex, a company based in Bradford, England, sold to Concord Yarns Ltd., another English company, 80 bales of printed polyester fabrics. At the request of the buyers the bales were sent to Tilbury Docks, London, for export on th…