will asic or asx take action over this, page-3

I'm not sure that's the case... it says there that the stock was "shipped from Fremantle" on those 2006 dates. There is also considerable discussion in the judgement about Inviro paying the VAT and/or customs charges on the deliveries when the product arrived in late April & early May. If the stock was already in SA it would not have taken a month from the March 31 invoice date to have the stock arrive at the end of April

But what you say may be correct in that *something* was shipped to SA in December 2005, not necessarily to fill an order. Maybe it had already gone off by the time Inviro placed their order, so fresh shipments had to be sent to fill the order.