Appeal Court Upholds Conviction of Ex-Army General Over N1.65bn Fraud

By Abah Margaret

The Court of Appeal has upheld the conviction and sentencing of former Group Managing Director of Nigerian Army Properties Limited, Umar Mohammed, over offences involving the theft and misappropriation of company funds.

According to the Certified True Copy of the judgment, the appellate court dismissed Mohammed’s appeal challenging the authority of the Nigerian Army Special Court Martial and the validity of its earlier ruling.

Mohammed had been tried and convicted by the Special Court Martial on October 10, 2023, for offences bordering on stealing and criminal misappropriation of funds belonging to Nigerian Army Properties Limited.

Following the conviction, the former senior officer was dismissed from the Nigerian Army, sentenced to prison, and ordered to refund $2,099,700 and N1.65 billion to the company.

Dissatisfied with the judgment, Mohammed filed an appeal on February 12, 2025, in suit number CA/ABJ/CR/383/2025, arguing that the conviction was not supported by credible and sufficient evidence.

However, a 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.

In the 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 justices noted contradictions in Mohammed’s testimony, particularly his claim that Nigerian Army Properties Limited never operated berthing services.

The court observed that this claim contradicted documentary records authored by Mohammed himself, which showed that the company actually engaged in such operations.

According to the ruling, these inconsistencies weakened his credibility before the tribunal.

Consequently, the Court of Appeal affirmed the conviction and sentence imposed by the Special Court Martial on all counts except those relating to forgery.

Meanwhile, the News Agency of Nigeria reports that in August 2025, Federal High Court judge, Dehinde Dipeolu, also ordered the final forfeiture of shares valued at over N5 billion linked to Mohammed and a businessman, Kayode Filani.

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

EFCC counsel, Hanatu Kofanaisa, informed the court that a Special Court Martial had earlier convicted Mohammed on 14 out of 18 counts related to stealing and other financial crimes.

She further stated that the commission fulfilled all legal requirements for the final forfeiture order, including the mandatory publication in national newspapers without any objections.

Delivering the ruling, Justice Dipeolu held that the EFCC had sufficiently established its case and ordered that the shares be permanently forfeited to the Federal Government in favour of Nigerian Army Properties Limited.

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