Inpro has been liquidated . A . Facts and contentions Inpro and another Swiss company , Luem AG , entered into a contract with the Ministry of Industry and Minerals State Organization for Engineering Industries , State Enterprise for Automotive Industries of Iraq ( “ SEAI ” ) dated 24 May 1980 ( the “ Contract ” ) to build an automotive plant located in Iskandariyah , Iraq for bus painting , steel profile preserving , small parts handling and other associated uses ( the “ Project ” ) .