By virtue of Section 36 (9) of the CFRN 1999 (as amended), no person who shows that he has been tried by any court of competent jurisdiction for a criminal offence and either convicted or acquitted shall again be tried for that offence or for a criminal offence having the same ingredients as that offence save upon the order of a superior court. PML (Securities) Co. Ltd. V. F.R.N. (2019) HELAR