This is an action commenced by the Appellant (Plaintiff) in which it claimed the sum of N5,040,500.00 (Five million, forty thousand, five hundred naira) being the total amount due to the Appellant for the 4040 cartons of wine which the Respondent (as Defendant) took delivery thereof from the Appellant of which the said Respondent refused to render an account. It equally claimed interest at the rate of 21% per annum until the judgment is finally liquidated, and an injunction mandating (sic) the (Defendant) Respondent to release to the Plaintiff its certificate of occupancy in respect of Plot K Ojota-Ogudu GRA Scheme, Lagos and certificate of occupancy in respect of Cadastral Zone, Abuja.

The Respondent as the Defendant denied any liability and in fact counter claimed for the sum of N4,019,052.51. In the action that finally gave rise to this appeal, the Appellant ad averred it has instructed or authorized the Respondent to issue a Bank draft of N1,000,000.00 (One Million naira) in favour of its subsidiary company Pole Star Industries Ltd. to debit the Appellants' facility yet to be opened with the Defendant. The money was required to clear containers containing 6921 cartons of assorted wine. One of the conditions was that to enable the Respondent recover its money within 6 months it should exercise a lien over the goods and to warehouse the goods to this effect. However, as it turned out only 2712 cartons were delivered and which the Appellant said was worth N3,993,000.00. Further 1328 cartons of assorted wine were received by the Respondent which the Appellant claimed the Respondent sold but did not give any account of, and notwithstanding all these acts of the Respondent, it still retained and detained the Appellants' title documents used as security for the grant of the facility.

In the High Court, the Respondent's claim was dismissed but judgment was given to the Respondent in respect of the counter-claim. On an appeal by Appellant to the Court of Appeal that Court equally dismissed the appeal, hence a further appeal to this Court.