Judge Abdulaziz Anka, sitting at the Federal High Court in Lagos, yesterday ordered the forfeiture of properties in Lagos, Abuja and Port Harcourt.
The houses and apartments, valued at 2.6 billion naira and bought through front companies, were linked to Diezani Alison-Madueke and her cousin, Donald Chidi Amamgbo.
Anti-corruption investigators found documents at Amamgbo's office that he owned some 18 companies and properties in Britain and the United States, the court has heard.
The 56-year-old, who was also the first female president of the oil cartel OPEC, was arrested in London in October 2015 as part of a British police investigation into corruption.
She is currently on bail.
Last month, a court in south London ordered a freeze on five upmarket properties in the British capital linked to Alison-Madueke and a number of her associates.
In August, another Nigerian judge ordered the confiscation of Alison-Madueke's $37 million luxury apartment complex in the upmarket Banana Island area of Lagos.
Among them were an $80 million superyacht and a $50 million luxury apartment in New York allegedly bought with the proceeds of suspect oil contracts awarded by Alison-Madueke.
Nigerian President Muhammadu Buhari was elected on a promise to tackle endemic government corruption and claw back what he said were "mind-boggling" sums of stolen public money.
In particular the state-run Nigerian National Petroleum Corporation (NNPC), which Alison-Madueke oversaw, has been singled out for reform.
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