Misuse of FTA origin rules: policy disputes go to Commerce; enforcement referrals directed to customs investigation units. Allegations of manipulation of country of origin and value addition under the Indo Sri Lanka FTA raise policy and enforcement issues. Policy or dispute settlement matters must be referred to the Ministry of Commerce via the Department of Revenue, while instances suggesting offences-such as gross undervaluation, under invoicing, violation of agreement terms, or undeclared country of origin-must be referred to the Commissionerate Special Investigation Branch or the Directorate General of Revenue Intelligence for investigation.