The Department of State Services (DSS), Economic and Financial Crimes Commission (EFCC), and Independent Corrupt Practices and other related offences Commission (ICPC) have commenced a probe into an alleged breach of a N100 million contract by a Chinese company. Excel-LED.
Also being probed are the firm’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; and their Nigerian promoter, simply identified as Ndubisi.
This followed petitions to the security and anti-graft agencies on December 22, 2025 by a legal firm, Anosike, Egbuchiwe and Associates.
The petitions were addressed to the Director of the DSS of the FCT Command and Chairmen of the EFCC and ICPC.
The trouble emanated from a contract awarded to Excel-Led to supply and install airport-grade screens at three international airports in Nigeria, including that of Enugu in Enugu State and Port Harcourt in Rivers State.
Available information has it that Lee and Ndubisi were tracked to Port Harcourt and brought to Abuja by the operatives of the EFCC after shunning invitations and evading arrest for nearly three months.
They were said to have been quizzed by operatives for allegedly collecting part payment to supply and install the screens and failing to deliver, which prompted the Nigerian concessionaire to petition the Commission as well as the DSS and Federal Competition and Consumer Protection Council (FCCPC).
The petition, written for and 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.”
The petitioner stated that Excel-LED was contracted to supply the airport-grade screen at the Port Harcourt International Airport with initial transfers running into millions of Naira made to the account, which was later found to be the personal accounts of Lee.
According to the petition, the MD/CEO of the company became incommunicado after acknowledging receipt of the payments and also failed to deliver the project.
The screens were meant to generate non-aeronautical revenue through advertising and flight displays, the petition said.
It further stated that the concessionaire (Folio Media Group) performed due diligence, confirming Excel-LED’s manufacturing credentials and its representative Sam Lee as capable of high-traffic systems, adding that initial payments went to the company’s verified corporate account in China.
It continued: “The first three screens arrived on time but failed technical evaluation—one plagued by a persistent issue that sidelined it for six months in Enugu, costing the company and FG millions in lost revenue.
“After much pleading from Excel-LED representative promising ‘Redemption,’ the concessionaire gave them another chance, building false trust despite the red flags.
“The scam pivoted in the final phase for Enugu, Abuja, and Port Harcourt. Nigerian fixer “Ndubuisi” introduced Emmanuel Shoon Patrick as Excel-LED’s local representative for logistics, fabrication, and installation.
“Payments were redirected from Excel-LED’s China account to Patrick’s personal Nigerian bank account, justified as needed for customs clearance, on-ground costs, and faster transfers.
“On December 4, 2025, at 15:22, the concessionaire authorized a major transfer from its project account (ending in 209).
“Bank records confirm the debit ‘in favour of’ Emmanuel Shoon Patrick.Shoon assured immediate installations, promising completion right after the first tranche—following the standard sequence of advance payment, delivery, installation, testing, balance payment, and handover.
“This had appeared to work in prior jobs at Owerri, Enugu, and Calabar, despite the initial failures.
“But Shoon, posing as CEO of Excel-LED Nigeria Limited, pocketed the advance and fled to China. No delivery. No refund. Revenue losses mounted for the FG and concessionaire, with per-minute delays in advertising income.
