Commissioner of the Australian Federal Police v Chauhan & Anor

[1] Exhibit R 13 for identification - Affidavit of Frank Kpobi sworn 6 February 2025 documents contained in Exhibit FGK-1 (Supplementary Court Book ("SCB") 149-152) (exhibit number given in Chambers)

[2] Exhibit R 14 for identification - Affidavit of Joseph Odianosen Eimunjeze sworn 5 March 2025 documents contained in Exhibit JOE-11 (SCB 162-165) (exhibit number given in Chambers)

[3] On 15 August 2024, after the Commissioner completed their closing submissions, Mr Chauhan applied for and I granted leave for him to obtain the following additional documents in support of his case: 1. Nigerian Taxation Clearance Certificate (relevant to his employment in Nigeria); 2. Transcript of evidence given on his behalf in his criminal trial at the District Court in New South Wales before Judge Woods in 2016 of an unnamed witness described as a "Ghanian Taxi driver"; 3. Regulations or Bank Circular for banks in Dubai explaining why funds could not be transmitted though banking channels in 2014.

[4] Save that no leave had been sought or granted on 15 August 2024 for documents from Ghana to be provided (see T609).

[5] The basis of the Commissioner's objection was that the provenance of the documents is in question and the Commissioner would have sought to tender the affidavits of Mr Kpobi and Mr Eimunjeze in support of the Commissioner's objection.

[6] In the case of the Ghana documents the maker is Mr Frank Kpobi Head of Ashaiman Ghana Revenue Authority. In the case of the Nigeria documents, the maker is Ayodele Adebayo Director, Personal Income Tax Lagos State Internal Revenue Service.