Azmi Tahir however, denied he had made such trips with the now wanted billionaire.
The accountant also denied that he had flown with Jho Low in the latter's private jet to watch the 2014 football World Cup semifinal match between Brazil and Germany.
On the contrary, Azmi said he had never ever gone to Brazil. He continued to maintain this despite persistent questions on his alleged Brazil trip by Datuk Seri Najib Razak's lead counsel Tan Sri Muhammad Shafee Abdullah.
Shafee cornered Azmi on the luxurious treatment he received courtesy of Jho Low after first asking the latter about the Brazil trip for the football match.
When Azmi repeatedly denied having gone there, Shafee demanded that the prosecution witness produce his passport in court to back his claim.
Shafee: I have details that in 2014 you attended the World Cup match in Brazil. You went there with Jho Low in his private jet. Former 1MDB chief executive Mohd Hazem Abdul Rahman and then 1MDB chief investment officer Vincent Koh were also there.
Azmi: I disagree
Shafee: Can you produce your passport so we can see the trips you made in 2014?
Azmi: I will need to look for it. I am not sure if I still have it. (However, Deputy Public Prosecutor Mohamad Mustafa P Kunyalam later informed the court after the lunch break that Azmi had failed to locate the passport.)
Shafee: If you don't have your passport can you give consent for the Immigration department to release information about your travels in 2014, particularly on the travels to Brazil?
Azmi: No I cannot give such consent as it is private and personal information
Shafee then moves on to ask Azmi if he had received other gifts from Jho Low, including first class or premium seats for the Formula 1 (F1) race in Singapore and Abu Dhabi.
However, Azmi said this never happened although he once met Aabar Investments PJS chief executive Mohamed Badawy Al Husseiny who arranged for the F1 tickets.
"I don't know if it was premium seats though. They looked the same to me.
"It was just higher than the rest of the seats," he said.
Azmi was cross examined by Shafee in Najib's trial where the former prime minister is on trial for 25 charges of abuse of power and money laundering involving 1MDB funds amounting to RM2.28 billion which was deposited into his personal bank accounts between February 2011 and December 2014.
The hearing before Judge Datuk Collin Lawrence Sequerah continues on May 9, when lead prosecutor Datuk Seri Gopal Sri Ram would re-examine Azmi.