The accused was intercepted by the customs officials after her arrival from Dushanbe.
"She was carrying gold in raw form in her purse. On detailed examination of her baggage we recovered the yellow metal," Vinayak Azaad, Additional Commissioner of customs at IGIA, said.
The gold weighing 2.7 kgs has been seized and the passenger arrested yesterday, he said.
The value of the gold is assessed to be Rs 85.13 lakh.
The Tajikistan's embassy here has been informed about the arrest of the accused, the official said.