TOBI JSC (Delivering the Lead Judgment): The plaintiff is the appellant in this appeal. The defendant is the respondent. They had a business relationship. It was the clearing of goods. The respondent is a clearing agent. The appellant is the owner of the goods. The case of the appellant is that it imported 400 surgical orthopaedic chairs into the country and employed the respondent to clear the goods. It paid the sum of N12,500.00 inclusive of N300.00 transportation fee to the respondent. The respondent did not deliver the goods as agreed. Upon A demand for the goods, the respondent concocted a story that the goods were seized by customs officials. The case of the respondent is different. As clearing agent, he was contracted by the appellant to clear its container purportedly containing 400 surgical chairs. Upon examination by the Board of Customs and Excise, the goods were found to be ordinary chairs, which are prohibited. Customs officials seized the goods and auctioned them to Me…