“it is a correct statement of the law to say that estoppel per rem judicatam should be specifically pleaded by the party seeking to rely on it” Per MARY UKAEGO PETER-ODILI, JSC in ADALMA TANKERS BUNKERING SERVICES LTD & ANOR v. CBN & ORS (2022-LCER-46528-SC) (Pp 58 – 58; Paras F – F)