The NFF submitted a formal complaint to FIFA on December 15, 2025, alleging that the Congolese federation misled the governing body while securing nationality switches for several overseas-born players.
The petition urged FIFA to investigate the case and consider disqualifying DR Congo from the qualification process.
However, FIFA dismissed the complaint over procedural flaws.
Unwilling to drop the matter, Nigerian football officials have now taken the case to the Court of Arbitration for Sport (CAS) in a bid to seek redress.
"Football is a sport governed by rules, and ours should not be an exception. FIFA has delivered its ruling, but we will not step back until the right judgement is reached," an NFF executive, who requested anonymity told Flashscore.
"Many people have criticised the Nigeria Football Federation for filing a protest earlier, with some suggesting we are trying to sneak in through the back door, but that is far from the truth.
"This is not an act of desperation and our position is simply to uphold football’s core principle which is fair play.
"If issues like this are not addressed now, they could set a dangerous precedent in a sport loved across the world. I strongly believe justice will prevail in the end."
Backing this stance, General Secretary Mohammed Sanusi stated that the federation is discontented with FIFA’s ruling and remains determined to seek justice through the governing body’s appellate process.
"We respect FIFA but firmly disagree with this decision. We believe there are strong grounds for appeal and will present additional evidence," said Sanusi.
"Our duty is to defend Nigeria’s interest. We cannot overlook issues that may compromise transparency and credibility in such an important match.
"We expect the appeals process to be thorough and fair.
"Our objective is not conflict, but clarity and adherence to the rules governing global football."
Meanwhile, as DR Congo prepare for the intercontinental play-off, where they are scheduled to face either New Caledonia or Jamaica for a place at the World Cup, two of the disputed players - Michel-Ange Balikwisha and Mario Stroeykens - have been omitted from the country’s latest 26-man squad.
