Justices Gauri Bahadur Karki and Om Prakash Mishra declared him guilty of embezzling Rs 19.8 million. The court has sentenced him to one year in jail.
The Commission for the Investigation of Abuse of Authority (CIAA) had filed a case against Bhattarai seven years ago. The CIAA had claimed that Bhattarai misused Rs 24.5 million from government funds.
Bhattarai was suspended from his post following the CIAA complaint.
Customs agent gets jail term, fine