The Economic and Financial Crimes Commission has named Folashade Oke as the owner of the Osborne Towers flat where $43million was found last month.
Mrs Oke is the wife of the suspended Director-General of the National Intelligence Agency, Ayodele Oke, whose agency had laid claim to the money.
EFCC Counsel Rotimi Oyedepo told the court Mrs Oke bought the flat between August the 25th and September the 3rd, 2015, using the name of a company, Chobe Ventures Limited.
The EFCC counsel also argued that the fact that the apartment was purchased in a criminal manner, made the N13bn recovered extremely suspicious to be proceeds of unlawful acts.
He asked the judge to order the permanent forfeiture of the funds to the Federal Government.
Justice Hassan adjourned till June the 6th to either suspend action or proceed to give judgment for the final forfeiture of the funds.