On 10/3/14 Himma Abubakar replied the Defendant’s letter and requested that the Defendant should pay for the tickets and that he (Himma Abubakar) will re-imburse the Defendant; the said letter dated 10/3/14 was admitted in evidence as Exhibit T. After receiving Exhibit T, the Defendant bought the ticket through a travelling agency by name ESTMANUEL. The letter for the purchase of tickets was admitted in evidence as Exhibit U. It is the evidence of DW1 that on 2/2/16 he was invited by the EFCC and he reported to STF1 headed by Mr. Ibrahim Sharu; who told him that the Defendant was invited in connection to payments of $300,000.00 to Khalil Fertilizer (Nig) Limited by SEI (Nig) Limited and that his mandate is to recover the money to Federal Government of Nigeria. The DW1 told him that although the money was paid to Khalli Fertilizer Nigeria Limited’s account but it was used to settle bills incurred on behalf of SEI Nig. Ltd. The Defendant referred to Exhibits S and T before the court which were exchange of correspondences between the Defendant and Himma Abubakar. Despite all these explanations, the Defendant stated that he was threaten with arrest and detention and so also the 14