Officials said that they have seized 70 adult human skulls and 18 limb bones from a restaurant in Khoribari town, which is about 45 kilometres from Siliguri.
On a tip off, a joint team of the police and the Sashastra Seema Bal (SSB) seized two bags full of human skulls and bones.
"We found two suspected bags when we raided the area. After searching the bags, we found 70 skulls and 19 bones. We don't know whether these bones are human or not. We have arrested the hotel lady and she is in police custody," said Ashok Biswas, assistant commandment.
Police alleged that the bags were waiting to be smuggled into Nepal.
According to reports, Doma Lama, the owner of the restaurant has said in her statement that two men had left the bags in her eatery saying that they would come back to collect them. She alleged that the men never returned.
Further investigations are being carried out into the case.