A Chinese company Excel-LED, its Managing Director, Sam Lee who operates in Nigeria under the dark name-Emmanuel Shoon Patrick, the company’s subsidiaries- Exel LED Optoelectronics, and Adsen, alongside their Nigerian promoter, simply identified as Ndubisi, are currently in trouble as they face probe by multiple anti-corruption and other security agencies in alleged N100m case of breach of contract case and related allegations.
Their 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 and Port Harcourt.
According available information, while the DSS is neck deep into the matter, the EFCC and ICPC have also commenced investigation on the allegations following petitions from a Nigerian company.
Sources from EFCC Abuja headquarters said the Managing Director of Excel-Led Mr. Sam Lee (Emmanuel Shoon Patrick) and his Nigerian fixer, Ndubisi, were recently tracked down in Port Harcourt and brought to Abuja, after shunning invitations and evading arrest for nearly three months. They are 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 DSS the Federal Competition and Consumer Protection Council (FCCPC).
Petitions that triggered the latest investigation were earlier written on December 22nd 2025, by the legal chambers of Anosike, Egbuchiwe and Associates and addressed to the Chairman, EFCC while another was addressed to the Director, Department of State Security Services (DSS), FCT Command, Abuja.
It was written for and on behalf of the concessionaire, Folio Media Group and 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 and 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 personal accounts of Mr. Emmanuel Shhon Patrick, the MD/CEO of the company who became incommunicado after acknowledging receipt of the payments and also failed to deliver the project.
According to the petition, the screens were meant to generate non-aeronautical revenue through advertising and flight displays which are critical funds for terminal upgrades and reducing aviation sector debt.
It 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. Contacts to the Chinese firm went silent or were forwarded to Shoon—clear evidence of collusion and obtaining money under false pretences.As of this report, site logs and project documents show zero deliveries post-redirection. Installation teams ghosted multiple dates. Excuses cited Chinese production bottlenecks, shipping woes, and logistics—but no proof emerged. Procurement records, expense breakdowns, and timelines went unanswered.
“Communications with Ndubuisi and Patrick dried up. The screens remain dark, with the diverted funds unlinked to Excel-LED’s corporate books,” the petition stated and requested the DSS to carry out investigation on the matter with a view of unravelling the various underbelly motives of the Chinese company, Excel-Led and its Managing Director, Emmanuel Shoon Patrick as well as bring all those in the economic sabotage to book.
According to Barrister Max Uchendu who spoke on the matter, , cross-border projects and corporate payments trigger FIRS withholding tax, VAT, and filings. Personal accounts evade this via fake “consultancy fees” or “facilitation payments,” adding that Nigeria losses billions of Naira yearly from such leaks in LED displays, telecom, data centers, and power projects.