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

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

The former senior officer was earlier tried and convicted by the court martial on Oct. 10, 2023, for offences bordering on stealing and criminal misappropriation of funds belonging to Nigerian Army Properties Limited.

Following the conviction, Mohammed 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, he approached the appellate court on Feb. 12, 2025, in suit No. CA/ABJ/CR/383/2025, arguing that his conviction was not supported by sufficient and credible evidence.

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

According to the certified judgment issued on Monday, the court held that the Special Court Martial was right to reject the former general’s defence, describing it as inconsistent and unreliable.

The court noted contradictions in Mohammed’s testimony, particularly his claim that Nigerian Army Properties Limited never operated berthing services, which contradicted documentary records authored by him indicating otherwise.

The justices ruled that the inconsistencies undermined his credibility.

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

In August 2025, Justice Dehinde Dipeolu of the Federal High Court in Lagos State also ordered the final forfeiture of shares worth over N5 billion traced to Mohammed and a businessman, Kayode Filani.

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

EFCC counsel in the matter, Hanatu Kofanaisa, explained that a Special Court Martial had already convicted Mohammed on 14 out of 18 counts of stealing and related offences.

She added that the commission had met all legal requirements for final forfeiture, including the mandatory newspaper publication, without any objection being filed.

In granting the application, Justice Dipeolu held that the EFCC had proved its case and ordered the shares permanently forfeited to the Federal Government in favour of Nigerian Army Properties Limited.

The application was brought under Section 44(2)(b) of the 1999 Constitution and Section 17 of the Advance Fee Fraud and Other Fraud Related Offences Act, 2006.

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