page 683 where the Court of Appeal held that authorities have established that in a situation where the witness whose statement has been admitted never testified at all, the statement should never be considered as evidence of the facts contained in it. Consequently, the prosecution having failed or was unable to bring the nominal complainant i.e Mrs. Sonia victor before this Court to testify, her extrajudicial statement to the Economic and Financial Crime Commission (exhibit7) ought to be discountenanced by this Court. Accordingly, exhibit 7 is hereby discountenanced. It is trite position of the law that in criminal trial, the prosecution has the un-shifting burden and duty to prove all (and not merely some) of the ingredients of the offence charged beyond reasonable doubt. The standard of proof is such that if there is any element of doubt in relation to any of the ingredients, the doubt is to be resolved in favour of the accused person. In discharging this burden of proof, the prosecution is required to produce positive and credible evidence which may be direct; or if circumstantial, it must be of such quality or cogency that a Court could safely rely on it in coming to its decision in the case. See the case of TANKO V STATE (2008) 16 NWLR (pt 1114) page 597 at pages 636- 637 paragraph D-B. See again section 135 of the Evidence Act 2011 mentioned earlier. Having said the above, I will now proceed to consider the three counts amended charge against the Defendants. The first count amended charge before the Court relates to the 1st , 2nd and 3rd Defendants accused of having committed the offence of criminal conspiracy contrary to section 8 (a) of the Advance Fee fraud and other Related Fraud Offences Act, 2006. Section 8 of the Act says:“ A person who:(a) Conspires with, aids abets, or Counsels any other person to commit an offence; or (b) Attempts to commit or is an accessory to an act or offence/or (c) Incites, procures or induces any other person by any means whatsoever to commit an offence under this act, commits the offence and is liable on conviction to the 30