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Presumption of innocence - Smuggling - foreign currency - Baggage Rules - offences punishable under Sections 120-B of Indian Penal Code read with Section 135 (1) (a) read with section 135 (1) (ii) and 135 (1) (b) of the Customs Act 1962 - There is an acquittal and therefore, there is double presumption in favour of the accused.