Besides the cars, their assets include four houses and a quarry plant in Abuja.
A Nigerian government official found with 86 new luxury cars was charged with fraud on Thursday, court papers show.
Ibrahim Tumsah, finance and account director at the Power, Works and Housing Ministry was arraigned at Abuja Federal High Court along with his brother Tijani Tumsah, a member of a presidential committee on initiatives in the country's north east.
Both were accused of "refusing" to declare the assets "without reasonable excuse" and after being given notice by a special presidential investigation panel tasked with the recovery of public property.
Besides the cars, their assets include four houses and a quarry plant in Abuja. Another court in December had ordered that all the property in question be temporarily seized.
Tumsah and his brother were granted bail after they pleaded not guilty to the charges. The court has adjourned the case to March 1.