Justice Okon Abang, who delivered the ruling, had earlier found him guilty on all seven-count charge in the case that had been on for over four years.
The court held that Metuh had “actual and constructive” knowledge of the N400m that was transferred to his company, Destra Night Ltd, from Office of the National Security Adviser.
Abang said, “The fact of this case is that it is a story of shame and moral decay we live in this country by dissipating public funds recklessly.
“It is endemic disease that has eaten deep into the fabrics of this nation.
“There must be a change in the way we do things in this country.”