It is possible that her package smelled of smoke because the postman smoked while he delivered it, for instance.
It might, on the other hand, also be an attempt to keep both the item and their money.
If her review is 3 stars or lower, you can reply to it.
Oh, I just saw you already replied. And I have to be honest, your reply does not do much good for your reputation.
My advice for a next time: keep your reply polite, short and professional!
Simply state that nobody smokes in your home and that her package left your home in perfect condition.
That is ALL that needs to be said in public.
Don't ever reply while you are angry and emotional, don't show all these negative and hurt emotions, don't complain that she waited too long to contact you, and don't say it will hurt your business.
You can THINK all of those things (you're only human), but you do NOT want to write them on your reviews page.
You run a business here. Stay professional.
Consider it a lesson learned.