of arresting his daughters was resurrected. The issues for interrogation this time were the payment of $300,000.00 and the return of a Ford Expedition, Jaguar and a Range Rover Evoque. During the renewed interrogation DW1 told STF2 that all the issues were bills that SEI Nig. Ltd settled either by cash or credit and they bordered on the expenses incurred on behalf of SEI, related to the prosecution of the war against Boko Haram. The STF 2 team refused to listen and insisted that he would be detained and his daughters would be arrested if he refused to concede and bring back the vehicles to EFCC. It is the evidence of the Defendant that the truth is that Himma Abubakar not having money at that time to execute the purported contracts owing to a lack of regular payment from the Office of NSA. The Defendant incurred and paid a lot of Himma’s bills which he (Himma) paid back in piece meal. The witness also stated that he insisted to Himma the need for them to reconcile their accounts. The reconciliation was done on 27/3/15 which was duly captured in Exhibit W. The Defendant testified that he gave full explanations to STF1 who duly recorded him and took some annexures from him; that to his surprise at the trial some statements 44