The Court of Appeal has affirmed the conviction and sentence of former Group Managing Director of Nigerian Army Properties Limited (NAPL), Maj.-Gen. Umar Mohammed, for offences related to theft and misappropriation of company funds.
A three-member panel of justices led by Abba Mohammed, alongside Okon Abang and Eberechi Nyesom, delivered a unanimous ruling dismissing Mohammed’s appeal.
The former general had challenged the authority of the Nigerian Army’s Special Court Martial and the validity of its judgment.
Conviction upheld
The Special Court Martial had on October 10, 2023 convicted Mohammed for stealing and criminal misappropriation of funds belonging to NAPL.
He was sentenced to several years in prison and ordered to refund $2,099,700 and N1.65 billion to the company.
Mohammed appealed the ruling, arguing that the conviction was not supported by credible and sufficient evidence.
However, in its judgment on Monday, the appellate court held that the Special Court Martial was right in rejecting the former general’s defence.
The court described his explanations as inconsistent and unreliable, noting contradictions in his testimony.
Contradictions in testimony
According to the appellate court, Mohammed had claimed during the trial that NAPL never operated berthing services.
However, documentary evidence presented before the tribunal showed that he had previously indicated the company actually engaged in such operations.
Based on the inconsistencies, the court upheld the conviction and sentence on all counts except those relating to forgery.
N5bn shares forfeited
In a related development, Justice Dehinde Dipeolu of the Federal High Court in Lagos in August 2025 ordered the final forfeiture of shares valued at more than N5 billion traced to Mohammed and businessman Kayode Filani.
The forfeiture followed an application filed by the Economic and Financial Crimes Commission (EFCC), which argued that 245,568,137 shares were acquired using proceeds of unlawful activities linked to Mohammed’s tenure at NAPL.
EFCC counsel, Hanatu Kofanaisa, told the court that the anti-graft agency had met all legal requirements for final forfeiture, including the mandatory newspaper publication inviting objections.
Justice Dipeolu ruled that the EFCC had sufficiently proved its case and ordered that the shares be permanently forfeited to the federal government in favour of NAPL.








