Sharma was detained by Customs officials at the Mumbai airport on Monday while she was returning from IIFA awards from Toronto with undeclared goods, including gold and diamond-studded jewellery and two watches, worth Rs 35 lakh.
She was stopped with the goods while passing the green channel at around 2.30pm. She was detained by Customs officials, who grilled her for over nine hours.
The actor was allowed to leave the airport post midnight after recording her oral and written statement.
The jewellery and watches have been sealed and are in possession of the Customs Department.
More trouble waits for the ‘Band Baaja Baaraat' actor as she will now be interrogated by the Income Tax officials.
On May 26, actor Bipasha Basu was detained at Mumbai airport for not declaring jewellery she was carrying.
Earlier, actor Minissha Lamba was detained for several hours by custom officials at the same airport while she was returning from the Cannes festival for jewellery not declared.