The Department of State Services (DSS), Economic and Financial Crimes Commission (EFCC), and the Independent Corrupt Practices and Other Related Offences Commission (ICPC) have commenced investigations into an alleged N100 million contract breach involving a Chinese company, Excel-LED.
Also under investigation are the company’s Managing Director, Sam Lee, who allegedly operates in Nigeria under the name Emmanuel Shoon Patrick; the company’s subsidiaries, Exel LED Optoelectronics and Adsen; as well as their Nigerian promoter identified simply as Ndubisi.
The investigation reportedly followed petitions submitted on December 22, 2025, by the law firm of Anosike, Egbuchiwe and Associates to the DSS, EFCC and ICPC.
The petitions were addressed to the Director of the DSS, FCT Command, and the chairmen of the EFCC and ICPC.
The dispute stems from a contract awarded to Excel-LED for the supply and installation of airport-grade LED screens at three international airports in Nigeria, including airports in Enugu and Port Harcourt.
Sources familiar with the matter disclosed that Sam Lee and Ndubisi were tracked to Port Harcourt and subsequently brought to Abuja by EFCC operatives after allegedly evading invitations and arrest for nearly three months.
The duo were reportedly questioned over allegations that they collected part payment for the supply and installation of the airport screens but failed to execute the project, prompting the Nigerian concessionaire to petition the anti-graft agencies, the DSS and the Federal Competition and Consumer Protection Commission (FCCPC).
The petition, written on behalf of the concessionaire, Folio Media Group, was titled: “Formal Petition and Request for Fraud Investigation, Corporate Tax Invasion Scheme with Intent to Economically Sabotage the Government by Mr. Emmanuel Shoon Patrick and his Company – Excel-Led Nigeria Against Folio Media in Respect of the FAAN/Folio LED Screen Project at Port Harcourt International Airport.”
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According to the petition, Excel-LED was contracted to supply airport-grade LED screens for the Port Harcourt International Airport project, with initial payments amounting to millions of naira allegedly transferred into accounts later discovered to be personal bank accounts belonging to Lee.
The petitioner alleged that after acknowledging receipt of the payments, the company’s Managing Director became unreachable and failed to deliver on the project.
The screens were expected to generate non-aeronautical revenue through advertising and flight information displays.
The petition further stated that Folio Media Group had conducted due diligence on Excel-LED, confirming the company’s manufacturing credentials and Sam Lee’s capacity to handle high-traffic LED display systems. It added that initial payments were made to the company’s verified corporate account in China.
According to the petition, “The first three screens arrived on time but failed technical evaluation, with one plagued by a persistent defect that sidelined it for six months in Enugu, costing both the company and the Federal Government millions in lost revenue.”
It added that after repeated assurances from Excel-LED representatives, the concessionaire agreed to continue working with the company despite earlier red flags.
The petitioner alleged that the arrangement later changed during the final phase of the projects in Enugu, Abuja and Port Harcourt, when Ndubisi introduced Emmanuel Shoon Patrick as Excel-LED’s local representative responsible for logistics, fabrication and installation.
“Payments were redirected from Excel-LED’s China account to Patrick’s personal Nigerian bank account, justified as necessary for customs clearance, logistics and faster local transactions,” the petition stated.
According to the petitioner, a major transfer was authorised on December 4, 2025, from the concessionaire’s project account to Emmanuel Shoon Patrick based on assurances that installation would commence immediately.
The petition alleged that after receiving the funds, Patrick disappeared and travelled to China without delivering the screens or refunding the money.
It further claimed that communications with both the Chinese company and its Nigerian representatives later ceased, while scheduled installation dates were repeatedly missed.
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“Excuses ranging from production delays to shipping and logistics problems were given, but no supporting evidence was ever provided,” the petition stated.
The petitioner added that procurement records, timelines and expense breakdowns requested from the contractors were never produced, while the diverted funds allegedly could not be traced to Excel-LED’s corporate accounts.
The law firm subsequently urged the DSS, EFCC and ICPC to carry out a full-scale investigation into the matter in order to uncover what it described as possible economic sabotage and bring all those found culpable to justice.
