Section 20 in Customs Tariff Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore Rules, 2005
20. (a) When it is suspected that fraudulent acts in connection with the Certificate of Origin have been committed, the Issuing Authorities concerned shall cooperate in the action to be taken in the territory of each Party against the persons involved.
(b)Each Party shall be responsible for providing legal sanctions for fraudulent acts related to the Certificate of Origin.
