E. B. CRAIG, J.S.C. (Delivering the Leading Judgment): At the Federal High Court holden at Ibadan, the Appellant was charged on two counts with the following offences:
That you, SUNDAY NWOSU on or about the 3rd day of March, 1985 at about 10.55 hrs, along Igbett/Ilorin road, Igbetti, within the Ibadan Judicial Division of the Federal High Court of Nigeria, in relation to four bales of Linings (2824.4 sq. metres) were knowingly concerned in the fraudulent evasion of a duty of two thousand, nine hundred and sixty-five Naira, sixty two kobo (N2965.62K) chargeable thereon, being goods valued at five thousand, six hundred and forty eight Naira, eighty Kobo (N5648.80K) and you thereby committed an offence punishable under Section 145(b) of the Customs and Excise Management Act, No. 55 of 1958.
That you, SUNDAY NWOSU, on or about the 3rd day of March, 1985, at about 10.55 hrs, along Igbetti/Ilorin Road, Igbetti, within the Ibadan Judicial Division of the Federal High Court …