by the Office of National Security Adviser to individuals and several companies which include SEI Nigeria Limited. Upon further investigation, it was discovered that the company’s alter ego one Himma Abubakar made payment to several senior officers of the NAF and other companies. It was also discovered that the sum of $300,000.00 was paid into the account of Kalil Fertilizer Company Limited by SEI Nigeria Limited and that Himma Abubakar also purchase cars to several senior military officers including the Defendant who was given Ford Expedition and Jaguar XF and that same Himma Abubakar made a part payment of N5.9 Million for a vehicle Range Rover which was delivered to the wife of the Defendant. The PW4 led evidence to the effect that after gathering all information, Himma Abubakar the contractor was contacted and was asked why these payments were made but he was unable to give any explanation. He was then invited to the commission and he has since refused to honour the invitation. Thereafter the Defendant was invited to the EFCC where he made statements and volunteered to return the cars he received from Himma Abubakar and also returned the 10