JUDGMENT OF THE COURT
1. The facts which form the background of these consolidated appeals are fairly straightforward although the resultant criminal proceedings were obfuscated unnecessarily. The record shows that some time in the year 2004, the National Cereals and Produce Board (“NCPB”), floated tenders for the importation of white maize. In August 2004, Erad Supplies and General Contracts Limited (“3rd appellant”), whose Directors were Grace Sarapay Wakhungu and John Koyi Waluke, the 1st and 2nd appellants respectively, successfully bid for the tender amongst 4 others and was allowed to import 40,000 metric tons of white maize. On 26th August 2004, the contract was executed to that effect between the 3rd appellant and NCPB, for the maize to be supplied within four weeks from the date of the contract at a consideration of USD 160,000. NCPB was, however, required to issue the 3rd appellant with a letter of credit immediately after the contract was signed. However, NCPB failed and or …