Manlal Verma, 39, a resident of Kolkata, landed in the police net during a security check in Ratmate check post in Hetauda, about 85 km from here.
He was carrying 6.81 kg of gold ornaments worth approximately USD 27,165 (2.9 million Nepali rupees) without paying customs duty, according to a senior police officer of Makawanpur District Police Office.
Verma was arrested while he was heading towards India on a passenger bus, police said.
He was handed over to the Internal Revenue Department for further interrogations.
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