The Court of Appeal (Nigeria) has upheld the conviction and prison sentence of a former Group Managing Director of Nigerian Army Properties Limited (NAPL), Umar Mohammed, for offences involving theft and misappropriation of company funds.
In a unanimous judgment delivered on Monday, March 9, 2026, a three-member panel of justices: Abba Mohammed, Okon Abang, and Eberechi Nyesom: dismissed Mohammed’s appeal challenging the authority of the Nigerian Army’s Special Court Martial and the validity of its ruling.
The Special Court Martial had, on October 10, 2023, convicted Mohammed of stealing and criminally misappropriating funds belonging to NAPL. He was sentenced to a term of imprisonment and ordered to refund $2,099,700 and N1.65 billion to the company.
Mohammed had approached the appellate court, arguing that the conviction was not supported by credible or sufficient evidence.
However, delivering judgment, the appellate court ruled that the Special Court Martial was justified in rejecting the former general’s defence, describing it as inconsistent and unreliable.
The justices noted contradictions in Mohammed’s testimony, particularly his claim that NAPL never operated berthing services. The court said this statement conflicted with documentary evidence in which Mohammed had indicated that the company engaged in such operations.
Based on the findings, the Court of Appeal upheld the conviction and sentence imposed by the Special Court Martial on all counts except those related to forgery.
In a related development, Justice Dehinde Dipeolu of the Federal High Court sitting in Lagos in August 2025 ordered the final forfeiture of shares worth more than N5 billion linked to Mohammed and a businessman, Kayode Filani.
The application for forfeiture was filed by the Economic and Financial Crimes Commission (EFCC), which told the court that 245,568,137 shares were acquired with proceeds of unlawful activities allegedly committed during Mohammed’s tenure as head of NAPL.
EFCC counsel, Hanatu Kofanaisa, informed the court that all legal requirements for the forfeiture had been met, including publication of the notice in newspapers without any objections.
In his ruling, Justice Dipeolu held that the anti-graft agency had sufficiently proved its case and ordered that the shares be permanently forfeited to the Federal Government in favour of NAPL.
