…court Says Retired Officer Not Covered By Armed Forces Act Protection
LAGOS — The Lagos Division of the Court of Appeal has affirmed the final forfeiture of over N293.97 million and several property linked to a retired military officer, Major General Emmanuel Jebe Atewe, to the Federal Government.
In a unanimous judgment delivered on Wednesday, July 22, 2026, by Justice Boloukuromo Moses Ugo, the appellate court dismissed Atewe’s appeal against the judgment of Justice Chukwujekwu Aneke of the Federal High Court, Lagos, which had granted the application of the Economic and Financial Crimes Commission, EFCC, for final forfeiture of the assets.
Forfeited Assets
The forfeited assets include N293,970,000.00, 30,000 MTN-linked units in Stanbic IBTC Asset Management Limited, and several high-value properties in Abuja.
The Abuja properties are located at the Outer Northern Expressway, Jahi, Sabon Lugbe, Kuje, Gaube Farmland Extension II Layout, and Sector Centre B Layout, Kuje. Also forfeited is a commercial property in Yenagoa, Bayelsa State.
The EFCC had traced the assets to funds reasonably suspected to be proceeds of unlawful activities. Investigations pointed to the diversion of money released for the operations of the Joint Task Force, Operation Pulo Shield.
According to the Commission, about N8.537 billion released to the Joint Task Force was allegedly diverted through a network of companies and individuals acting as proxies. The investigation further established that billions of naira were transferred to companies for services that were never rendered, with portions of the funds subsequently used to acquire assets allegedly linked to Atewe through companies associated with him.
Specifically, the EFCC said N297 million traced to Cisco Nobots Limited was used in a property transaction in Port Harcourt, from which N290 million was eventually recovered.
The Federal High Court had earlier granted an interim forfeiture order before making it final after holding that Atewe failed to satisfactorily explain the legitimate source of the assets.
Appeal Dismissed
Dissatisfied, Atewe appealed, arguing that the forfeiture proceedings were incompetent because he was entitled to protection under Section 123 of the Armed Forces Act. He also contended that the proceedings ought not to have commenced while criminal charges against him were pending, and that the trial court lacked jurisdiction.
However, the Court of Appeal resolved all three issues in favour of the EFCC.
The court held that Section 123 of the Armed Forces Act and the decision in _General Jafaru Mohammed v. EFCC_ did not apply to Atewe because he was a retired military officer at the time the forfeiture proceedings were instituted.
The court noted that Atewe admitted his retirement in his affidavit before the trial court and held that the statutory protection under Section 123 is available only to serving members of the Armed Forces.
The court further held that Atewe failed to sufficiently show how he legitimately acquired the assets, observing that his explanations merely referred to honoraria without establishing a lawful source.
On the argument that commencing forfeiture proceedings while his money laundering trial was pending amounted to an abuse of court process, the Court of Appeal rejected it, holding that civil forfeiture proceedings can run concurrently with criminal proceedings.
Consequently, the Court of Appeal dismissed the appeal for lacking merit and affirmed the judgment of the Federal High Court ordering the final forfeiture of the assets to the Federal Government.
Appeal Court Affirms Final Forfeiture Of N293.9m, Property Linked To Maj-Gen Atewe



