The force operatives are said to have gone to the scene of the act fourfold but the rapist has not been seen since he fled.
Mr. Ndume (APC-Borno South) was remanded in prison custody after Maina was said to have jumped bail.
The suit followed recent move by the Federal Government to take over and borrow unclaimed dividends and dormant account balances owned by Nigerians in any bank in the country.
The prosecution said he reasonably ought to have known that N322million out of the purchase sum formed part of proceeds of an unlawful act.
The lawsuit, which had sparked public outrage, was widely perceived as an ill-fated scheme to silence the plurality of Nigerians.
The police say the phones were suspected to have been stolen.
The judge held that the EFCC proved beyond reasonable doubt that the convicts committed fraud.
Dismissing the appeal as unmeritorious, the three man panel ruled that the findings of the lower court, which said the governor did not forget his certificate, cannot be faulted.