On the other hand, withdrawal of charge, does not amount to acquittal as rightly held by the lower Court. The prosecution always has the power to withdraw any charge it had filed earlier before a Court against an accused person. That withdrawal may be done for purpose of abandonment of the charge or for whatever reason the prosecution decides to do so without necessarily informing the trial Court the reason for such withdrawal. Withdrawal can also be done at any stage of the trial before conclusion or before Judgment is delivered either convicting or acquitting the accused person. In some of our laws however, “withdrawal” does not amount to dismissal of the case, in which case a bar to further prosecution could avail the appellant, depending on the circumstance of a given case.
— Romrig Nigeria Limited V. FRN (SC.254/2014, 15 Dec 2017)