<p><strong>ONYEKACHI AJA OTISI, J.C.A. (Delivering the Leading Judgment):</strong> This appeal was lodged against the decision of the Federal High Court, Lagos (the lower Court) in its ruling delivered on January 14, 2011 Coram P. Ajoku, J. in Suit No: FHC/L/CS/1295/2005 wherein the lower Court, in an application filed by the Respondent, held that it had no jurisdiction to adjudicate upon the Appellant’s claim.</p><p>​The facts leading to this appeal, on the part of the Appellant, may be summarized in this manner: By a Commercial Invoice and Original Final Invoice No WTI/FCT/NG/10/2003A dated 21/10/2003, the Widespread Trading International Inc (WTII) had a contract with FC and T Projects Ltd (FC and T), a private limited liability Company based in Nigeria whereby WTII agreed to sell and FC and T agreed to buy 25 refurbished 86/90 Forty Foot GMC/RTS Transit Buses (the goods) at a total free-on-board value of $562,500.00. By the Commercial Invoice and Original Final Invoice, the freight charges and ancillary cha…</p>