The Court of Appeal of Nigeria has upheld the conviction and sentence of former Group Managing Director of Nigerian Army Properties Limited Umar Mohammed over the theft and misappropriation of company funds.
In the Certified True Copy of the judgment, the court dismissed ex-army general Mohammed’s appeal challenging the jurisdiction of the Special Court Martial (Nigerian Army) and its verdict.
The former army officer was tried and convicted by the court-martial on October 10, 2023, for offences related to stealing and criminal misappropriation of funds belonging to Nigerian Army Properties Limited.
After the conviction, the tribunal dismissed him from the army, sentenced him to prison and ordered him to refund 2,099,700 dollars and N1.65 billion to the company.
Mohammed filed an appeal on February 12, 2025, in suit No. CA/ABJ/CR/383/2025, arguing that the conviction was not supported by credible evidence.
However, the three-member panel of justices Abba Mohammed, Okon Abang and Eberechi Nyesom-Wike dismissed the appeal.
According to the judgment issued on Monday, the court held that the evidence presented during the court martial established the offences. It also ruled that the tribunal was right to reject the former general’s defence.
The court noted contradictions in Mohammed’s testimony, including his claim that Nigerian Army Properties Limited did not operate berthing services. It said documents he authored showed the company carried out such operations.
The justices said the contradictions weakened his credibility.
The court affirmed the conviction and sentence imposed by the Special Court Martial on all counts except those related to forgery.
In August 2025, Dehinde Dipeolu of the Federal High Court of Nigeria in Lagos ordered the final forfeiture of shares worth more than N5 billion linked to Mohammed and businessman Kayode Filani.
The order followed an application by the Economic and Financial Crimes Commission (EFCC), which told the court that 245,568,137 shares were bought with proceeds of unlawful activities during Mohammed’s tenure at the army property company.
EFCC counsel Hanatu Kofanaisa told the court that the Special Court Martial had earlier convicted Mohammed on 14 out of 18 counts of stealing and related offences.
She also said the commission complied with legal requirements for the forfeiture, including newspaper publication, without any objection.
Justice Dipeolu ruled that the EFCC had proved its case and ordered the shares forfeited to the Federal Government in favour of Nigerian Army Properties Limited.
