<p><strong>TAYLOR J.</strong></p><p>I have already allowed the appeals in this case and have consequently quashed the convictions and acquitted and discharged the appellants. I only wish to give reasons now for so allowing the appeals. The appellants were arraigned before the Circuit Court, Wa, charged jointly in count one with the offence of conspiracy to smuggle contrary to section 23 (1) of the Criminal Code, 1960 (Act 29), and section 1 (h) of the Subversion Decree, 1972 (N.R.C.D. 90) as amended by the Subversion (Amendment) Decree, 1977 (S.M.C.D. 94), and in count two with subversion contrary to section 1 (h) of N.R.C.D. 90 as amended aforesaid. The particulars of the offence are:</p><blockquote>“(1) Edmund Kpekoro: Farmer, 2. Samuel Bewel: Farmer. On or about 22 June 1977 at Beat three area (Ghana-Upper Volta Border) near Hamile and within the jurisdiction of this court did conspire together with persons now at large to smuggle out of Ghana fifteen bags of fertilizer (type 15-15-15). </blockquote><blockquote>(2) Edmund Kpekoro: Farmer, 2. Samuel…</blockquote>