Respondent's were overseas export company based in Bromley, Kent, England

Appellant, a Solicitor, also traded and imported goods.

In October, 1978, appellant placed ordered 50 988Y 1125ML Ozala Baby Mixture from the respondent. Respondent raised an invoice on a C & F contract with the appellant. The goods were shipped to the appellant in Nigeria on Bill of Lading No. 676A dated 11th December, 1978. In payment for the said goods, the respondent drew on the appellant Bill of Exchange No. 5308 dated 19th December, 1978 for E25, 341.04. The appellant accepted the Bill of Exchange, the terms of which were duly stated.

When the Bill of Exchange matured for payment, the appellant dishonoured the Bill. The respondent protested the Bill, which led to the institution of the suit.

The learned trial Judge on 28th September, 1987, delivered judgment and granted all the claims of the respondent.

After the appeal was filed, the appellant who brought the appeal was reported to have died on September 12, 1989. His widow, on her application, was substituted as the appellant by the Court of Appeal.