Umar was arraigned alongside a former staff of a new generation bank by the EFCC on September 28, 2018. During the trial, EFCC called 14 witnesses and tendered several documents which were admitted in evidence.
Justice Nathan Musa, in his judgment, held that EFCC proved its case beyond reasonable doubt as investigation proved that the convict was identified as the person who signed and collected the said sum and was unable to account for its whereabouts.
He was therefore convicted and sentenced to seven years imprisonment without an option of fine on all the counts.
Dissatisfied with the judgement, the convict approached the Court of Appeal, Yola Division on March 4, 2020 asking that the judgment of the lower court be set aside.
The appellate court on April 14, 2021 delivered its judgement, wherein it unanimously affirmed the judgment of the lower court.