Bank M received LC from a bank registered in Jersey to import leather goods and destination of those goods is India. Bank's customer Mrs NI Trading usually do business, like importing spare parts and some trading items mainly from China. In reviewing import performance of Mrs. NI Trading it was revealed that its highest import was 5 lac USD in the year of 2023. However, starting export business in 2022 its export performance is USD 50,000 in 2022; 5 million in 2023, 18 milion in 2024 and it has received 34 crore taka as cash incentive. Its export performance is expecting to be 50 million in 2025. Importer is Mrs MI Corporate registered in UAE and most of the export proceeds realised from UAE and Singapore.