Former premier Najib Abdul Razak had failed to substantiate his claim that the cash seized from residences linked to him was more than what the police stated, said federal commercial crimes investigations department (CCID) chief Amar Singh.

Amar said Najib had lodged a report claiming that the total amount seized from the raids at the Pavilion Residence in Kuala Lumpur amounted to RM160 million.

The police, however, claimed that the figure was RM114 million.

"The police have recorded his statement. He couldn't substantiate where the money came from or explain how he arrived at such a number," Amar told a press conference in Kuala Lumpur today.

He pointed out that Najib only filed a police report about a week after police issued a statement on the amount seized during the May 18 raids.

"Prior to that, he didn't come forward to say how much money there was," he added.

Umno had filed a writ of summons in the High Court last week, claiming RM43.3 million in losses from the police force.

The party alleged that the amount went missing during the police raids.

Commenting on this, Amar said Najib, and not Umno, should have initiated the legal action.

"Umno is filing a suit against us using a report lodged by Najib.

“In actual fact, the one who should be filing the writ is Datuk Seri Najib himself, but he cannot substantiate the amount," he added.

Both Najib and Umno have claimed that the money belongs to the party and was seized by the police during the process of transferring it to the new leadership.

Following Umno's defeat in the May 9 general election, Najib had resigned as its president.

Earlier, Amar denied that police had stolen RM43.3 million from the sum seized during the raids.