The Court of Appeal of Nigeria has dismissed the appeal filed by a former senior Nigerian Army officer, Major General Umar Mohammed (rtd), thereby affirming his conviction and prison sentence for the diversion and misappropriation of billions of naira belonging to Nigerian Army Properties Limited (NAPL).
In a detailed judgement delivered on Monday, a three-man panel of the appellate court upheld the findings and penalties imposed by a Special Court Martial that tried the ex-general in 2023. The ruling rejected Mohammed’s challenge to both the jurisdiction of the military tribunal and the substantive outcome of the trial, declaring that the court martial had acted lawfully and relied on credible, compelling evidence to establish his guilt.
The Certified True Copy of the judgement revealed that the justices thoroughly examined the records of proceedings and found no merit in the appellant’s claims. The panel, consisting of Justices Abba Mohammed, Okon Abang, and Eberechi Nyesom-Wike, ruled that the prosecution had successfully proved its case beyond reasonable doubt on the majority of the charges.
Major General Umar Mohammed served as the Group Managing Director of NAPL, the property and investment arm of the Nigerian Army. During his tenure, he was accused of orchestrating the illegal diversion of substantial company funds through various fraudulent transactions. The Special Court Martial, convened on October 10, 2023, convicted him on multiple counts of stealing and criminal misappropriation. As part of its verdict, the tribunal dismissed him from military service, imposed a term of imprisonment, and ordered him to make restitution of 2,099,700 United States dollars and ₦1.65 billion to NAPL.
Dissatisfied with the military tribunal’s decision, Mohammed lodged an appeal in February 2025, marked CA/ABJ/CR/383/2025. In his grounds of appeal, he contended that the conviction rested on weak, unreliable, and insufficient evidence, and he questioned the competence of the court martial to try the matter.
The appellate court, however, found these arguments unpersuasive. The justices highlighted several contradictions in the former general’s testimony that severely undermined his credibility. Notably, Mohammed had denied during the trial that NAPL operated berthing services — a claim the court described as directly contradicted by documentary records, including reports and correspondence he himself had authored or approved earlier in his capacity as managing director. The panel held that these inconsistencies not only damaged his defence but also strengthened the prosecution’s case and the original findings of the court martial.
Consequently, the Court of Appeal affirmed the conviction and sentence on most of the charges. It set aside only those counts related to alleged forgery, while upholding the core findings of stealing and financial misconduct. The order for restitution — now encompassing more than ₦4 billion traced to the illegal transactions — was also sustained.
The appellate ruling represents a significant legal setback for the former army officer and reinforces the disciplinary measures taken by the military authorities. It brings to a close his primary avenue for overturning the criminal conviction through the regular judicial process.
Mohammed’s legal and financial troubles extend beyond the criminal proceedings. In a parallel civil action, the Economic and Financial Crimes Commission (EFCC) pursued the recovery of assets suspected to be proceeds of the same corrupt activities.
In August 2025, Justice Dehinde Dipeolu of the Federal High Court sitting in Lagos granted a final forfeiture order in respect of 245,568,137 units of shares valued at over ₦5 billion. These shares were linked to Mohammed and a businessman, Kayode Filani, and were allegedly acquired using diverted funds from NAPL.
The EFCC’s application for final forfeiture was supported by evidence from the earlier Special Court Martial conviction on 14 out of 18 counts of stealing and financial misconduct. EFCC counsel Hanatu Kofanaisa informed the court that investigations had traced the origin of the investment funds to illegal sources. The commission had complied with statutory requirements, including public notice via newspaper publication, and no legitimate claimant came forward to contest the forfeiture.
Relying on Section 44(2)(b) of the 1999 Constitution (as amended) and Section 17 of the Advance Fee Fraud and Other Fraud Related Offences Act, 2006, Justice Dipeolu ruled that the EFCC had established its case. The court ordered the permanent forfeiture of the shares to the Federal Government, with the assets to be held in favour of Nigerian Army Properties Limited.
The combined effect of the Court of Appeal’s criminal affirmation and the Federal High Court’s civil forfeiture represents a comprehensive judicial validation of the allegations against the former NAPL boss. It underscores ongoing efforts by both military and anti-corruption authorities to address financial impropriety within public and quasi-public institutions, particularly those tied to national security entities.
The judgement serves as a reminder of the consequences of abuse of office and the importance of accountability in the management of public resources. With the appellate court’s decision now standing, Major General Umar Mohammed (rtd) faces the full weight of the imposed prison term, dismissal from service, and substantial financial restitution obligations.
No immediate indication has emerged as to whether Mohammed intends to seek further redress at the Supreme Court, though such an option remains theoretically open for the aspects of the case that were not set aside. For now, the rulings mark the culmination of a multi-year probe and prosecution that began with internal military investigations and culminated in landmark decisions by Nigeria’s highest appellate court and a dedicated anti-graft tribunal.
