(a) The rule of law required to resolve this problem is the banker’s duty of confidentiality owed to its customers, as established in the landmark case of Tournier v National Provincial and Union Bank of England [1924] 1 KB 461. This duty prohibits the bank from disclosing customer information without proper authorization, except under specific exceptions. In Ghana, this common law principle is reinforced by Section 129 of the Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930), which mandates banks to maintain secrecy regarding customer accounts and transactions. [2 Marks: Awarded for correctly identifying the duty of confidentiality and referencing Tournier or Act 930.]

(b) The four exceptions to the banker’s duty of confidentiality, as outlined in the Tournier case and applicable in Ghanaian banking practice, are as follows:

• Compulsion by Law: The bank must disclose information when required by a court order, subpoena, or statutory provision. For example, under the Anti-Money Laundering Act, 2020 (Act 1044), banks are compelled to report suspicious transactions to the Financial Intelligence Centre (FIC). In practice, this exception prevents banks from being liable for breaches when complying with legal mandates, such as those from the Economic and Organised Crime Office (EOCO) or under the Criminal Offences Act, 1960 (Act 29) for investigations into crimes like drug trafficking.
• Duty to the Public to Disclose: This applies where there is a public interest overriding the duty of confidentiality, such as in cases involving national security, public health, or prevention of serious crime. In Ghana, this could relate to disclosures under the Whistleblower Act, 2006 (Act 720), or BoG directives on fraud prevention. A practical example is during the 2017-2019 banking sector cleanup, where banks disclosed information on insolvent institutions to protect public funds.
• Disclosure in the Bank’s Own Interest: The bank may disclose information to protect its own interests, such as in legal proceedings to recover debts or defend against claims. For instance, if a customer sues the bank for wrongful dishonour of a cheque, the bank can reveal account details in court. In Ghanaian context, this is seen in cases like those handled by the Ghana Association of Banks (GAB) where banks share information in debt recovery suits under the Borrowers and Lenders Act, 2020 (Act 1052).
• Express or Implied Consent of the Customer: Disclosure is permitted with the customer’s permission, which could be explicit (e.g., written authorization) or implied (e.g., through account opening mandates allowing sharing with credit reference bureaus). In modern Ghanaian banking, this is common in digital banking under the Payment Systems and Services Act, 2019 (Act 987), where customers consent to data sharing for services like mobile money interoperability.

These exceptions ensure a balance between customer privacy and regulatory/societal needs, with banks like Ecobank Ghana often training staff on these to avoid compliance risks. [8 Marks: 2 marks per exception, awarded for accurate discussion with Ghanaian examples and references to laws like Act 930, Act 1044, and Tournier principles.]

(c) To handle the situation professionally and in compliance with Ghanaian banking laws, I would take the following steps as Retail Manager:

• Calm the Situation and Verify Identities: Politely ask the officers to identify themselves with official badges or warrants, and verify their affiliation with the NIB (now part of the Ghana Police Service’s intelligence units). In Ghana, impersonation risks are high, as seen in fraud cases reported by BoG. If unverified, escalate to branch security and contact local police for confirmation.
• Invoke the Duty of Confidentiality: Inform the officers that the bank owes a duty of confidentiality under Section 129 of Act 930 and the Tournier principles, and cannot disclose information without proper legal process. Explain that verbal demands or threats do not constitute “compulsion by law,” and impeding investigation claims must be backed by a court order.
• Request Formal Documentation: Demand a formal written request or court order, such as a production order under Section 28 of the Anti-Money Laundering Act, 2020 (Act 1044), or a subpoena from a competent court. If related to drug trafficking, reference the Narcotics Control Commission Act, 2020 (Act 1019), which requires judicial oversight for such disclosures.
• Escalate Internally: Notify the bank’s legal/compliance department and head office immediately via secure channels, as per BoG’s Corporate Governance Directive 2018, which mandates protocols for handling law enforcement requests. Document the incident in the branch’s incident log for audit trails.
• Refuse Immediate Disclosure: Do not provide any information on the spot unless a valid court order is presented. If pressured, offer to cooperate once legal requirements are met, and suggest they obtain an order expeditiously.
• Protect Staff and Branch Operations: Ensure the Operations Manager is not intimidated; if threats persist, involve branch management and consider closing the front desk temporarily to maintain order. Post-incident, review with staff to reinforce training on confidentiality breaches, which could lead to BoG penalties up to 2,000 penalty units under Act 930.
• Follow-Up Actions: If disclosure is eventually compelled, ensure only the minimum required information is shared, and notify the customer if permissible (though often not in criminal investigations). Monitor for AML red flags on the account, reporting to FIC if suspicious, as per BoG’s AML/CFT guidelines.

This approach minimizes legal risks, such as lawsuits for breach of confidentiality (e.g., potential claims under common law for damages), while demonstrating compliance. In real-world scenarios at banks like GCB Bank during fraud probes, such structured handling has prevented unauthorized leaks and maintained trust. [10 Marks: Awarded for practical, step-by-step handling aligned with Ghanaian regulations, with 2 marks for verification/escalation, 3 for legal refusal and documentation, 3 for protective measures, and 2 for follow-up, including examples.]