(ii)Legality of the Confiscation order.
(iii) Effect of the investigative reports by the defendant's agents.
The addresses by both counsels will be considered as we examine the various
issues set out above.
MODE OF TRANSPORTATION AND DECLARATION / NON DECLARATION OF THE
CURRENCY
13. The defendant contends that they are right in withholding plaintiff's money
because the way and manner in which plaintiff carried the money
into her
territory and the non-disclosure thereof violates the Central Bank Act of 1999, the
Revenue Code Act of
2000
and the
Immigration and
Naturalization
Law.
Defendant avers that the plaintiff strapped the money to his body in a deliberate
attempt to smuggle same into her country, which act he perfected when he failed
to declare same to her officials at the Roberts International Airport upon his
arrival. Defendant continued that plaintiff at the various check points at the
.,._,
""'
airport declared that. he was carrying nothing of value which warranted a
declaration. Defendant further stated that it was only when plaintiff had left the
airport and was accosted by security officials that it was detected that he had
strapped the money in question to his body.
14. Defendant's counsel contended that the mode of transportation of the money
by the plaintiff and the non-declaration thereof points to the fact that the plaintiff
never intended to use the money for any legitimate business within defendant's
territory. Defendant alleged that though the plaintiff stated that
he was a
businessman with businesses in both the Federal Republic of Nigeria and Liberia
for which purpose he brought in the money, there were no records produced by
the plaintiff to show that he was conducting business in Liberia. Defendant ·
counsel contends that plaintiff only exhibited a notarized article of incorporation
of Captino Inc., which is by no means sufficient proof of his business activities in
Liberia. Defendant further stated that there were no indications that Captino Inc.,
kept records of its activities, especially financial records, no indication that taxes
6