The police charged Ibrahim with two counts of criminal conspiracy and theft.
Ibrahim pleaded not guilty.
The judge, Alhaji Gambo Garba, adjourned the case until July 14.
Earlier, the prosecution counsel, Mr Chinedu Ogada told the court that the complainant Michael Onyebuchi of AZ-113 building material market Dei-dei Abuja reported the incident at the Gwagwa Police Station on May 25.
The prosecutor alleged that during police investigation and interrogation, the defendant admitted to selling the toilet seats but refused to lead the police to the buyer.
The offence, the police said, contravened the provisions of sections 97 and 287 of the Penal Code. (NAN)