CBI sources said P Vijayakumar, currently posted in Mumbai, and Nand Kumar Rai, a Customs superintendent posted in Kolkata, along with promoter of the firm Universal Agency Rajesh Sarda were arrested.
While Vijayakumar was arrested from Mumbai, the other two were apprehended from Kolkata.
The sources said the agency had carried out searches at 15 locations including the residence of a former member Central Board of Excise and Customs in connection with the alleged bribe case, they said.
The arrests were made after the agency recovered Rs 35 lakh in cash from the residence of Rai and other incriminating documents from the accused.
The trio were presented before respective courts and are being brought here for further questioning, they said.
"It was alleged that some officers of the Customs Department and DRI posted at Kolkata, Mumbai and Delhi and others conspired with private persons in the matter of obtaining permission of the competent authority for allowing a firm to transport consignments from Kolkata Port by railway rake to Nepal through Jogbani (Bihar), in exchange of illegal gratification," CBI spokesperson had said here.
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The sources said that on November 14, 2012 the accused customs officials had allegedly demanded Rs 20 lakh bribe from the company for facilitating duty waiver for transportation of imported goods which included fertilisers, billet etc from Kolkata port to Nepal via Jogbani in Bihar.
They said that of the promised Rs 20 lakh bribe, the company had allegedly paid Rs 15 lakh through Rai, which was distributed to other Customs and DRI officials.