Question – After 15 years of trade in the cocoa industry, Madam Echoke decided to expand into 5 different African Countries. She therefore engaged the services of Kwaku Frimpong to trade from Ghana to Nigeria. After three (3) successful trips to Nigeria, Kwaku Frimpong was promoted to handle all 5 African countries. There was a 40-footer container to be shipped to a new client in Rwanda. While the cocoa beans were being transported to Tema Harbour, the truck got stuck for 2 weeks. Finally, the cocoa beans were on board to Rwanda via Maersk Shipping line. The shipping line noticed during the voyage that the cocoa beans were becoming moldy. Discovering that the cocoa beans will greatly devalue before getting to Rwanda, the shipping line got an offer and sold the cocoa beans at Ethopia, after several impossible calls to Kwaku Frimpong. The new buyer paid the agreed price (based on current market value) to Maersk Shipping line’s transactional account which was immediately transferred to Kwaku Frimpong. Kwaku Frimpong under-declared the said payment and paid Madam Echoke.
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