CBI spokesperson said the private company was engaged in stevedoring and offshore cargo handling in the Haldia dock complex.
One of the directors of the company, along with the person who allegedly delivered the bribe money and an aide of the Commissioner who allegedly received it, had also been arrested, the spokesperson said.
The agency said it had been alleged that the bribe was paid for showing favour by the accused public servant to the company in official assessment of their unpaid service tax by conducting a "perfunctory" inquiry.