The parcel was marked "electronic items" and was opened by authorities during a routine check at a Mumbai post office handling overseas mail.
"The package was sent to Aishwarya Rai a month back from the Netherlands. We have sent her a notice regarding the package seeking her clarification and we are waiting for her response," Commissioner of Customs (Imports) A.K. Prasad said.
"We are not disclosing the name of the consignee for sake of the investigation. The matter is being handled by the department's Special Investigation and Intelligence Branch (Imports)," Prasad told Tuesday.
"We need to record Aishwarya's statement before we lodge any case in the connection," he added.
Prasad said the cash was detected during a routine check of parcels at Mumbai's foreign post office. The parcel bore the address of the actor's Bandra residence.
Aishwarya preferred not to comment on the matter. However, her lawyer has said that his client has no knowledge of the packet that was addressed to her containing 23,000 Euros.
He also added that the actress has not been summoned by the Customs department for questioning in this regard.