Nigeria’s Court of Appeal has upheld the conviction of former Group Managing Director of Nigerian Army Properties Limited (NAPL), Maj.-Gen. Umar Mohammed, for stealing and misappropriating company funds.
The appellate court dismissed his appeal challenging the jurisdiction and verdict of the Special Court Martial that convicted him in October 2023. Following that ruling, Mohammed was dismissed from the Nigerian Army, jailed, and ordered to refund $2,099,700 and N1.65 billion to the company.
In its judgment, a three-member panel led by Justices Abba Mohammed, Okon Abang, and Eberechi Nyesom-Wike held that the evidence against the former general was strong and that his defence was inconsistent and unreliable. The court pointed to contradictions in his testimony—particularly his claim that NAPL never operated berthing services, despite documents he authored showing otherwise.
While the court upheld most of the court martial’s findings, it set aside counts related to forgery.
The case is linked to a separate ruling in August 2025, when the Federal High Court in Lagos ordered the forfeiture of 245,568,137 shares worth over N5 billion traced to Mohammed and businessman Kayode Filani. The Economic and Financial Crimes Commission (EFCC) said the shares were acquired with proceeds of unlawful activities during Mohammed’s tenure at the army’s property company.
The court subsequently ordered the assets permanently forfeited to the Federal Government in favour of NAPL.


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