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Besides state capital Kolkata, the searches were being conducted in 12 places, including Asansol, Durgapur, Kulti and Malda, they said.
Initial investigations have revealed that these two retired CISF officers monetarily benefited from the coal pilferage scam, they added.
The investigators were searching the houses of one retired CISF officer in Bhabanipur in Kolkata and Durgapur in Paschim Bardhaman, besides the residence of another former personnel in Malda, officials said.
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It is alleged that coal, estimated to be worth thousands of crores of rupees, was illegally mined from the abandoned mines of the Eastern Coalfields, and then smuggled. The ill-gotten money was allegedly transacted through the Hawala route.