The law is trite that a specific finding of fact by a court which is neither challenged nor appealed is deemed to be an acceptable and admitted fact by the party against whom it was made. In this case, this specific finding of fact was made concurrently by the trial court and the lower court. Such findings of fact, as this Court held in BAKARE v. THE STATE (1987) 3 SC 1, are presumed to be correct. The burden of displacing this presumption is on the party challenging the specific finding, as this Respondent purports to do belatedly and without any cross-appeal. The burden, as Agim, JCA, stated in DONATUS OKAFOR v. IFEANYIISIADINSO (2014) LPELR – 14 23013 (CA), is not discharged by a mere assertion that the findings is wrong.
— E. Eko, JSC. CITEC v. Edicomisa (2017) – SC. 163 2006