carried out and the vehicles delivered to the Defendant. The Vehicle Release and Delivery Check List dated 24/2/15 and it copy in respect of Jaguar XF are admitted in evidence as Exhibit D1 and D2 respectively. The Vehicle Release and Delivery Check list dated 26/08/14 and its copy in respect of Range Rover Evoque are admitted as Exhibits E1 and E2 respectively. The Vehicle and Delivery Check list dated 25/2/15 and its copy in respect of Ford Expedition Limited are admitted as Exhibits F1 and F2 respectively. Under cross-examination by the Defence Counsel, the PW2 stated that he made 2 statements at the EFCC; the said statement dated 5/2/16 was admitted in evidence as Exhibit G. The PW2 further stated that he did not know the reason why Himma Abubakar paid for the vehicles. No re-examination, PW2 was discharged. Martins Enato, a Manager in charge of I.T. Operations Zenith Bank testified as PW3. In his evidence-in-chief, he stated that sometime in January 2016, the bank received letter from EFCC requesting for the bank to furnish it with account details of Khalil Fertilizer Company Limited and 8