RESPONDENT'S ARGUMENTS: On the first issue, whether the prosecution has proved its case against the Appellant beyond reasonable doubt as required by law, learned counsel for the Respondent submitted that the case against the Appellant was proved , beyond reasonable doubt and that there was evidence beyond reasonable doubt to warrant the conviction of the Appellant for the offences of conspiracy to import 165 Kilograms of Cocaine into Nigeria and importation of the said 165 Kilograms of Cocaine into Nigeria. Counsel quoted the dictum of Karibi Whyte JSC in Ogwumba v. State (1993) 5 NWLR (Part 296) 60 at 67 that "—-a formulation which only raise the issue of whether the case against the Appellant had been proved beyond reasonable doubt is not merely raising the issue of burden of proof, it questions the proof of essential ingredients of the offence and the validity of procedure adopted". Counsel submitted that the prosecution in discharging the burden of proof proved all the essential ingredients of the offences and that the trial court adopted the right procedure in accordance with the relevant laws in criminal trial in coming to the decision convicting the Appellant. Counsel submitted that the Respondent tendered evidence that the Appellant was involved in the conspiracy and importation of container no. MSCU 1287231 which contained 165 Kilograms of Cocaine imported into Nigeria in January 2011. He opined that the 2nd accused who was convicted along with the Appellant admitted an oath that he faked documents to facilitate the clearance of the^ container no. MSCU 1287231 which contained the 165 Kilograms of Cocaine. On the ingredients of conspiracy, Counsel referred to the Supreme Court case of Kaza V. State (2008) 7 NWLR (Pt. 1085) 125 at 133 and submitted that the prosecution adduced the under listed evidence to prove the conspiracy between the Appellant and the second accused person in the importation of the container containing the cocaine? (i) Evidence that the Appellant handed over the bill of lading in respect of container no. MSCU 1287231 which contained the 165 Kilogrammes of Cocaine to Ibrahim Maidurumi — PW12 and also paid a deposit of N300, 000 to enable him clear the container containing 165 Kilogrammes of Cocaine. (ii) Evidence that Ibrahim Maidurumi handed the bill of Lading to Audu Ismail, who in turn gave it to Ugwu Geoffery (the 2nd Accused). (iii) Evidence that the 2nd accused then forged some documents and made payments to Ellisbonar Nigeria Ltd to get a release letter to clear the container from the Tin can Island Port. Learned counsel urged the Court to affirm the conviction of the Appellant for conspiracy to import the 165 Kilogrammes of Cocaine into Nigeria.