REPUBLIC v. MAIKANKAN AND OTHERS

Aboagye J. presided over a multifaceted criminal prosecution against ten cattle traders accused of defrauding the Bank of Ghana by using forged veterinary permits, customs Form C.63, agency agreements, and tax certificates to secure Exchange Control Form A1 approvals and transfer sale proceeds abroad. The court meticulously outlines the official process for cattle importation and foreign currency transfer, involving quarantine and veterinary permitting by the Animal Health Division, customs verification, and the Bank of Ghana’s approval via commercial banks such as Ghana Commercial Bank and Standard Bank (Ghana) Ltd. At the close of the prosecution case, submissions of no case were advanced. Applying section 23(1) of the Criminal Code and section 6 of the Exchange Control Act with Regulation 7(a), the court found no evidence of agreement or coordinated action, and held BoG approvals stand absent proof of deceit with guilty knowledge. Witness credibility problems and documentary registers showed applicants were other persons, leading to multiple acquittals and the collapse of derivative conspiracy counts.