<p style="text-align: justify"><strong>IBRAHIM MOHAMMED MUSA SAULAWA, JSC (Delivering the Leading Judgement): </strong>The present appeal is consequent upon the judgment of the Court of Appeal, Lagos Judicial Division, delivered on March 19, 2018 in Appeal No. <strong>CA/L/727CA/2017</strong>. By the said judgment, the Court below, coram: Sankey, Otisi and Ekanem, JJCA, allowed the Respondent&#x27;s appeal, set aside the Ruling of the trial Federal High Court and remitted the case to the Chief Judge, Federal High Court for hearing and determination by a different judge. </p><p style="text-align: justify"><strong><u>BACKGROUND FACTS</u></strong></p><p style="text-align: justify">The Respondent and two other persons were arraigned before the trial Federal High Court upon a two count charge of conspiracy and failure to declare the sum of One Hundred and Two thousand and Eighty Five United State of America Dollars ($102,885) to the officers and men of the Nigeria Customs Service at the Murtala Muhammed International Airport, Lagos, contrary to Sections 2(3) 8(5) and 18 of the<strong> Money Laundering (prohibition) Act, 2011 </strong>(as amended) by Act No 1 of 2012.…</p>