CORAM
ADEMOLA CHIEF JUSTICE, NIGERIA
BRETT JUSTICE, SUPREME COURT
BAIRAMIAN JUSTICE, SUPREME COURT
ONYEAMA JUSTICE SUPREME COURT
AJEGBO JUSTICE SUPREME COURT
PARTIES
ETIM EDET
APPELLANTS
BOARD OF CUSTOMS AND EXCISE
RESPONDENTS
AREA(S) OF LAW
CRIMINAL LAW – COURT – EVIDENCE- ONUS OF PROOF IN EXCHANGE CONTROL OFFENCES
SUMMARY OF FACTS
The appellant was acquitted by the Magistrate Court of the offence of concealment of currency notes for export, on appeal by the Board of Customs and Excise he was convicted in the High Court.
HELD
The court allowed the appeal.
ISSUES
Whether the High Court was right in convicting the appellant
RATIONES DECIDENDI
OPTIONS OPENED TO THE HIGH COURT IN AN APPEAL AGAINST ACQUITTAL OR DISMISSAL
‘On an appeal against an acquittal or dismissal, the High Court:-
may affirm the decision of the trial court and dismiss the appeal, or may remit the case, together with the judgment of the High Court on the case, to the trial court for determination, whether or not by way of re-hearing, with such directions as the High Court may think necessary, and shall make any amendment or any consequential or incidental order that appears just and proper’ – Bairamian J.S.C.
CASES CITED
STATUTES REFERRED TO
The Customs and Excise Management Act.
The Eastern Region High Court Law (as inserted by Law No. 14 of 1960)