One of the accused in the case is a 63-year-old man who used the wheelchair to dodge the customs authority.
Acting on intelligence, the duo were intercepted after their arrival from Dubai on Saturday.
"Out of the two, the gold was recovered from one passenger who had concealed it in the specially designed pocket of his shorts worn under the trouser. He had crossed the green-channel on wheelchair," said Govind Garg, Deputy Commissioner of customs at the IGI airport.
Another person was assisting the senior citizen, also the main accused in the case, by carrying checked-in baggage and travelling in the same flight, the official said.
The 3.5 kgs gold, which has been seized, is assessed to be worth Rs 92.87 lakh. Both the accused have been arrested, Garg said.
"It is a unique case as rarely does the involvement of a senior citizen is noticed in gold smuggling. The accused senior citizen is a native of Puducherry," he said.