Appeal Court Affirms Conviction of Ex-Army General, Orders Refund of Over N4bn

The Court of Appeal Nigeria has upheld the conviction and sentencing of former Group Managing Director of Nigerian Army Properties Limited (NAPL), Umar Mohammed, for stealing and misappropriating funds belonging to the military-owned company.

According to the Certified True Copy (CTC) of the judgment, the appellate court dismissed Mohammed’s appeal challenging the jurisdiction of the Special Court Martial of the Nigerian Army and the validity of its verdict.

Mohammed had earlier been tried and convicted by the Special Court Martial on October 10, 2023, for offences bordering on stealing and criminal misappropriation of funds belonging to NAPL. Following his conviction, he was dismissed from the Nigerian Army, sentenced to imprisonment, and ordered to refund $2,099,700 and N1.65 billion to the company.

Dissatisfied with the ruling, the former general approached the appellate court on February 12, 2025, in suit CA/ABJ/CR/383/2025, arguing that the conviction was not supported by credible and sufficient evidence.

However, a three-member panel of justices — Abba Mohammed, Okon Abang and Eberechi Nyesom-Wike — dismissed the appeal, holding that the evidence presented during the court martial clearly established the offences.

In the certified judgment issued on Monday, the court stated that the Special Court Martial was correct in rejecting Mohammed’s defence, describing it as inconsistent and unreliable.

The court pointed to contradictions in his testimony, particularly his claim that Nigerian Army Properties Limited never operated berthing services. This, the court said, conflicted with documentary records authored by Mohammed himself, which indicated that such operations existed.

The justices ruled that the inconsistencies significantly undermined his credibility.

The appellate court therefore affirmed the conviction and sentence imposed by the Special Court Martial on all counts except those relating to forgery.

In a related development, the News Agency of Nigeria reported that in August 2025, Justice Dehinde Dipeolu of the Federal High Court of Nigeria sitting in Lagos ordered the final forfeiture of shares worth over N5 billion traced to Mohammed and a businessman, Kayode Filani.

The forfeiture followed an application by the Economic and Financial Crimes Commission (EFCC), which informed the court that 245,568,137 shares were acquired with proceeds of unlawful activities carried out during Mohammed’s tenure as head of the army’s property company.

EFCC counsel, Hanatu Kofanaisa, told the court that Mohammed had earlier been convicted on 14 out of 18 counts of stealing and related offences by the Special Court Martial.

Justice Dipeolu subsequently ruled that the EFCC had established its case and ordered the shares permanently forfeited to the Federal Government in favour of Nigerian Army Properties Limited.