were paid by Captino Inc. and no records to show that it actually transacted business with its purported business partners in Liberia. 15. Counsel to the defendant concluded that plaintiff deliberately strapped the money around his body determined to smuggle same into the country and violate and evade the Immigration and Revenue Laws as well as penal laws of the country. Defendant argued that she is entitled to withhold plaintiff's money as he deliberately violated her laws. 16. In his reply to the defendant's defence, the plaintiff disputed the claims and arguments of the defendant and stated that he violated no laws of the defendant. Plaintiff stated that he did not incorrectly answer any questions put to him either in a statutory immigration form or by the defendant's officials and challenged the defendant to produce any documents wherein he failed to declare that he had the money in question on him. Plaintiff averred that there were no officials of defendant's Central Bank present when he arrived at the airport and hence his inability to declare that he had the sum in question on him. \· 17. The plaintiff continued that when he was accosted and questioned by security officials as he was about to leave the airport, he promptly informed them that he had the money on him. Further, counsel to the plaintiff contends that there is no universally accepted mode of carrying cash and it is incumbent on everyone to use the means that could effectively safeguard their cash from theft. Plaintiff contended that it is of no relevance whether the cash was strapped to his body or not. 18. Plaintiff also stated that he 1s a businessman and has business interests in both Nigeria and Liberia. He stated that he owned a private depot in Pleebo, Maryland County, Liberia, where he stored rubber he purchased and resold to the . Firestone Company in Liberia and also owned two motor vessels namely MV Valerie and MV Prince Eweka, which plied Liberian routes transporting rubber from Maryland to Monrovia. Plain1iff stated that the Status Report issued by defendant's officials during investigations confirmed that Memorandum of Understanding between Pleebo Rubber he submitted a Corporation and Captino Inc. and another Memorandum of Understanding between Firestone 7