26. Exhibit 16:- Photocopy of Power of Attorney donated by Alh. Musa Ibrahim. 27. Exhibit 16A:- Photocopy of Power of Attorney donated by Francis Lee Nigeria Limited. 28. Exhibit 16B:- Original Power of Attorney donated by Bu-Laz Ventures. 29. Exhibit 16C:- Original Power of Attorney donated by Francis Lee Nig. Ltd. 30. The photocopy of a letter dated 10th July, 2013 addressed to the Chairman Economic and Financial Crimes Commission was rejected in evidence and marked R3. At the close of the case of the respective Defendants, final written address was ordered to be filed and exchanged between the parties in this case. Counsel to the 1st, 2nd and 3rd Defendants adopted his final written address dated and filed on 3rd July, 2018 while the 4th and 5th Defendants’ Counsel’s written address is dated and filed 4th July, 2018. Prosecution Counsel adopted her written address filed on 23rd July, 2018 as her oral arguments in respect of the case. Mr. Innocent Ugbade Agala Esq, Learned Counsel to the 1st, 2nd and 3rd Defendants formulated three issues for determination of this case, to wit; a. Whether the Court is cloth (sic) with jurisdiction to entertain an incompetent charge against the 1st, 2nd and 3rd Defendants in the circumstance which amount to an abuse of court process. b. Whether the evidence of PW1 and PW3 and the exhibits tendered through PW3 amount to hearsay. c. Whether the prosecution has discharge (sic) the burden of proof required in criminal cases in the circumstance. 4