$seccc  =  array(
                                array(
                                        "Href"      => base_url().'capture/',
                                        "Icono"     => base_url().'assets/images/icon_home.png',
                                        "Texto"     => 'Captura',
                                        "Submenu"   => array(1,2,3)
                                    ),
                                array(
                                        "Href"      => base_url().'seg/',
                                        "Icono"     => base_url().'assets/images/icon_tra.png',
                                        "Texto"     => 'Seg',
                                        "Submenu"   => array('ALFA','OMEGAL','DELTA')
                                    ),
                                array(
                                        "Href"      => base_url().'usr/',
                                        "Icono"     => base_url().'assets/images/icon_users.png',
                                        "Texto"     => 'Users',
                                        "Submenu"   => ''
                                    ),
                                array(
                                        "Href"      => base_url().'clients/',
                                        "Icono"     => base_url().'assets/images/icono_gro.png',
                                        "Texto"     => 'Clients',
                                        "Submenu"   => ''
                                    ),
                                array(
                                        "Href"      => base_url().'suc/',
                                        "Icono"     => base_url().'assets/images/icupo.png',
                                        "Texto"     => 'Suc',
                                        "Submenu"   => ''
                                    )
                            );

foreach ($seccc  as $part)
    {
        foreach ($part as $item)
        {
            echo '<li>'.$item["Href"];
            if(is_array($item["Submenu"]))
            {
               foreach($item["Submenu"] as $subkey)
               {
                echo '<ul>';
                echo $subkey;
                echo '</ul>';
               }
            }
        }
        echo '</li>';
        }
    }