A community near the military base was also attacked in the raid, which is believed to have been carried out by the terrorist group Boko Haram or affiliated subgroups.
Nigeria's military has been fighting the group for 16 years. The efforts are complicated by the fact that several armed groups are operating in the region along the border with Cameroon.
The attack took place on Tuesday, when a firefight broke out after Boko Haram attacked the base.
The community of Ngoshe was then attacked, and around 30 people - mostly women and children - were abducted, according to separate sources.
Nigeria's military, which has not commented on the reports, is said to have subsequently attacked militant strongholds and killed around 50 suspected terrorists.
