It borders both Panama & Nicaragua
In March 2011, The International Court of Justice 
provisionally ruled that Costa Rica and Nicaragua both must refrain from sending 
or maintaining... [DOC] [TLE] List of countries bordering on two or more oceans - Wikipedia [PAR] This is a list of countries which border two or more oceans, including both 
sovereign states and ... 19th century atlases showed the continental boundary 
along the border between Nicaragua and Panama, which was then part of 
Columbia.