Bodies of the two victims, Salim (12) and Sonu (16) were found in 10-foot deep tunnel yesterday. The duo were strangulated to death, a police spokesperson said.
Residents of the district's Inchauli area, the two boys had taken their 28 goats out to graze in the woods Saturday afternoon, after which they had not returned home, they said.
All 28 goats are still missing, they said, adding that they might have been killed by the robbers for resisting the robbery.
The police also suspects that local persons could be involved in the incident, who might have killed the boys to prevent any identifications.
After conducting their autopsies, the victims were cremated yesterday, police said.