The Economic and Financial Crimes Commission (EFCC) has filed a notice of appeal before the Court of Appeal, Lagos Division, challenging the acquittal and discharge of a former Executive Director of Projects at the Niger Delta Development Commission (NDDC), Tuoyo Omatsuli, over an alleged ₦3.6 billion fraud.
Also cleared in the judgment are Francis Momoh, Don Parker Properties Limited and Building Associates Limited.
The anti-graft agency, in its notice of appeal filed on Thursday, April 9, 2026, through its counsel, Ekene Iheanacho, SAN, faulted the ruling of Justice Daniel Osiagor of the Federal High Court, Lagos, and anchored its appeal on seven grounds, seeking the appellate court to set aside the judgment.
Justice Osiagor had, on March 3, 2026, acquitted all four defendants of money laundering charges, ruling that the prosecution failed to sufficiently prove the allegations contained in the 46-count charge, despite presenting 16 witnesses and 34 exhibits during the retrial.
The case has a protracted history. Omatsuli was earlier discharged in 2020 on a no-case submission, while the other defendants were ordered to open their defence. The EFCC appealed that ruling, and the Court of Appeal subsequently set it aside, directing that the defendants had a case to answer.
In its earlier decision, the appellate court held that the payment of ₦3.645 billion by a contractor to the NDDC to Omatsuli—through Building Associates Limited—constituted an act of gratification requiring explanation, citing provisions of the ICPC Act and the Constitution.
However, in the latest appeal, the EFCC argued that Justice Osiagor erred by relying on records of the previous trial while allegedly disregarding key findings earlier made by the Court of Appeal, particularly on the testimonies of prosecution witnesses.
The Commission maintained that the trial court failed to properly evaluate the evidence presented, including testimonies indicating that funds paid by a contractor were allegedly distributed to members of the NDDC board as gratification.
According to the EFCC, evidence showed that Omatsuli received his share through a company account and allegedly used the funds to acquire properties in Lagos through a private firm linked to him, rather than for youth-related projects as claimed.
The agency further noted that the properties acquired with the funds had already been forfeited through a non-conviction-based asset forfeiture, which was upheld by the Court of Appeal in a separate civil proceeding.
The EFCC also faulted the trial judge for allegedly failing to adequately consider relevant anti-corruption laws, including the ICPC Act, the Code of Conduct Bureau Act, and constitutional provisions, in determining whether the funds constituted proceeds of unlawful activity.
Additionally, the Commission argued that evidence suggesting attempts to conceal the transactions—such as withdrawal from company directorship and the issuance of sub-contract documents—was not properly considered by the trial court.
No date has been fixed for the hearing of the appeal.