The Economic and Financial Crimes Commission (EFCC) on Thursday, April 3, 2025, obtained a final forfeiture of two buildings reportedly bought with proceeds of crime by Aminu Sidi Garunbabba, an official of the Federal Inland Revenue Service (FIRS).

The buildings in the Federal Capital Territory (FCT), Abuja, and Kano State, were ordered forfeited to the federal government by Justice Obiora Egwuatu of the Federal High Court, Abuja.

The two properties involved are a four-bedroom terrace masonite with a boys’ quarter at Barumark Groove Estate, Plot 667, Cadastral Zone BO3, Wuye District, Abuja, and another property at No. 5 Lodge Road, Kano State. Both the properties were traced to Garunbabba following investigations by the EFCC into the legitimacy of their acquisition.

The case was filed following a motion filed by the EFCC on March 16, 2022, for final forfeiture of the properties. The motion was sequel to thorough investigation conducted by the commission, which uncovered evidence indicating that the properties were acquired through proceeds of corrupt practice. The EFCC’s probe revealed Garunbabba’s involvement in a fraud that defrauded the FIRS of millions of naira through manipulation of Duty Tour Allowances for non-existent official trips.

In February 2022, the court granted an interim forfeiture order of the properties and directed that the order be published in a national newspaper to give any interested party an opportunity to challenge the forfeiture. None of the parties seemed to challenge the forfeiture, and therefore the EFCC proceeded to file the motion for final forfeiture of the assets.

At Thursday’s sitting, the EFCC, represented by its lawyer, Ekele Iheanacho, SAN, filed the motion for final forfeiture. The prosecution argued that the properties were reasonably suspected to have been acquired with proceeds of unlawful activities, i.e. the fraudulent diversion of money from the FIRS.

But there was a preliminary objection on the part of the defense, and that was that public officers like Garunbabba must not be investigated or prosecuted pending administrative disciplinary proceedings. The defense argued this was an abuse of the court process.

Justice Egwuatu, after hearing both sides, overruled the defence objection. The judge ruled that forfeiture proceeding was not based on criminal conviction but on a reasonable suspicion that the properties were acquired by criminal proceeds. Justice Egwuatu reaffirmed that non-conviction-based forfeitures are on different legal foundations from criminal charges. While a criminal case requires proving the charge beyond reasonable doubt, a forfeiture action requires only reasonable suspicion, which the EFCC had proved.

In his ruling, Justice Egwuatu noted that the case concerned the forfeiture of properties suspected to be proceeds of crime. He underscored the fact that such forfeiture was different from criminal prosecution of an individual. He further clarified that the two proceedings—administrative disciplinary actions and the forfeiture case—could go on simultaneously without one rendering the other nugatory.

The case was a non-conviction based forfeiture and not a criminal offence. In a criminal case, there has to be proof beyond reasonable doubt, while in the case at hand, suspicion suffices,” Justice Egwuatu added.

“The two proceedings can proceed simultaneously, and one cannot terminate the other. The parties and targets in the two cases are distinct. The respondent did not show any reasonable cause why the money utilized in the purchase of the properties ought to have come from legal means.”.

The court’s judgment in ordering the final forfeiture was a significant win for the EFCC and further underscores the agency’s pursuit of holding individuals accountable for criminal financial dealings. Justice Egwuatu’s ruling reiterated that individuals should not be allowed to enjoy the proceeds of crime.

The EFCC’s successful pursuit of this forfeiture is a testament to the agency’s ongoing efforts to fight corruption in Nigeria’s public sector. The commission’s investigation of FIRS workers, including Garunbabba, uncovered a widespread scheme where workers conspired to defraud the organization by filing false claims for non-existent official travel.