New Delhi, Aug. 14: The CBI tonight arrested customs commissioner Atul Dixit and deputy commissioner Nalin Kumar on charges of favouring a Delhi-based businessman in the release of customs duty drawback, causing an alleged loss of Rs 74.61 crore to the government.

The businessman, Sahdev Gupta, was also arrested after questioning.

Dixit and Kumar are posted with the Tughlakabad inland container depot in Delhi.

The CBI said Gupta had shown fake exports of garments to companies in Hong Kong and Dubai during 2013-14 through the inland container depots in Tughlakabad and Patparganj in Delhi.

"Gupta had shown export of garments worth Rs 8,000 crore to some companies in Hong Kong and Dubai and had claimed a refund of Rs 300 crore as duty drawback under the Customs Act," CBI spokesperson Kanchan Prasad said.

The duty drawback is an incentive to encourage exports.

The Directorate of Revenue Intelligence (DRI) had contacted the companies, which said they had not received any such consignment from the firm run by Gupta. A probe revealed that Gupta had shown fake exports, with the help of Dixit and Kumar, the CBI said.

"The DRI then requested customs not to release the duty drawback to the accused. However, it is alleged that the ICD commissioner and his deputy deliberately delayed the implementation, thereby allowing Gupta to receive a refund of Rs 74.61 crore," Prasad said.

Gupta is also one of the owners of a large chain of educational institutions in and around Delhi, the CBI said, but did not reveal the name of the chain.