
Judge Rozilah Salleh said she rejected the contention of former Kuala Kubu Bharu sessions court judge Azmil Muntapha Abas, 47, that the money was a loan.
Businessman Leong Peng Woon came in as a third party to claim the RM182,100.
“The court finds that actions and statements by the respondent (Azmil) and Leong are an afterthought and failed to prove the money was a loan,” she said.
Rozilah said she was satisfied that the forfeiture was a result of Azmil accepting a bribe, which was an offence under Section 17(a) of the MACC Act.
The forfeiture application was made under Section 41 of the MACC Act as Azmil was not prosecuted.
Azmil, who was unrepresented, was in court while lawyer Hasshahari Johari Mawi appeared for Leong. Deputy public prosecutors Allan Suman Pillai and Maziah Mohaide represented MACC.
Last month, the sessions court acquitted three legal practitioners, including Azmil, for accepting bribes of RM17,500 two years ago.
The other two are former deputy public prosecutor Khairul Azhwa Yusri Mohamad, 34, and lawyer Noor Amirul Nazreen Anas, 33.
Judge Rihaida Rafie said the prosecution had failed to prove a prima facie case against them.
The trio were accused of accepting bribes from Wong Chiew Hoong as an inducement for Azmil to mete out a lighter sentence in the form of a fine on seven illegal immigrants for violating the Immigration Act.
They were alleged to have committed the offence at the Kuala Kubu Bharu sessions court on July 17.
The prosecution has since filed an appeal.