Umar Hussaini, a legal practitioner, was sentenced to seven years in prison with the option of a fine by a Federal High Court in Abuja.
Hussaini worked as a private lawyer for the late Comptroller General of the Nigeria Customs Service, Abdullahi Dikko, who died in February 2021 while under investigation.
Dikko, Hussaini, and Garba Makarfi, ex-Assistant Comptroller-General of Customs, were charged by the Independent Corrupt Practices and Other Related Offences Commission (ICPC).
On Wednesday, Hussaini was found guilty of the two-count charge filed against him in the FHC/ABJ/CR/74/2020 charge by Justice Ijeoma Ojukwu.
The convict, who has four wives with children and aging parents, begged the court to temper justice with mercy.
His lawyer, Naziru Umar prayed that the sentencing of the owner of Capital Law be with an option of fine.
ICPC lawyer, Olubunmi Ikupolati, however, urged the court to convict Hussaini with restitution of the funds stolen.
But Umar opposed, saying such would amount to double jeopardy since his client is facing a civil matter before the FCT High Court.
Delivering the judgment, Justice Ojukwu ordered a seven years jail term on each count with an option of N50 million fine on each of the two counts.
Ojukwu also ordered Hussaini to pay N100 million as compensation to the victims of the crime, Yemi Obadeyi and Cambial Limited.
The convict will remain in prison pending the fulfillment of the terms of fine.