The Court of Appeal of Nigeria has affirmed the conviction and sentence of former Group Managing Director of Nigerian Army Properties Limited, Umar Mohammed, over offences involving theft and misappropriation of company funds. The ruling was delivered by a three-member panel of justices Abba Mohammed, Okon Abang and Eberechi Nyesom who unanimously dismissed the former general’s appeal against the judgment of a Special Court Martial.
The Special Court Martial had on October 10, 2023 convicted Mohammed for stealing and criminally misappropriating funds belonging to the army-owned company. He was sentenced to prison and ordered to refund $2,099,700 and ₦1.65 billion to the organisation. However, Mohammed challenged the ruling at the appellate court, arguing that the decision was not supported by credible evidence.
In its judgment delivered on Monday, the Court of Appeal upheld the findings of the military court, noting that Mohammed’s defence was inconsistent and unreliable. The justices pointed to contradictions in his testimony, including his claim that the company never operated berthing services, which conflicted with documentary evidence indicating that such operations existed. The court therefore affirmed the conviction and sentence on all counts except those relating to forgery.
Meanwhile, in August 2025, Justice Dehinde Dipeolu of the Federal High Court of Nigeria in Lagos ordered the final forfeiture of shares valued at over ₦5 billion linked to Mohammed and businessman Kayode Filani. The forfeiture followed an application by the Economic and Financial Crimes Commission, which said the shares numbering 245,568,137 were acquired with proceeds from unlawful activities during Mohammed’s tenure at the army property firm. The court ruled that the assets be permanently forfeited to the Federal Government in favour of the company.