Audit lapse accountability: officers must face responsibility and disciplinary action for failures to detect or act on audit objections. The Ministry directs that officers responsible for serious lapses in furnishing remedial Action Taken Notes must be identified and subject to disciplinary action; internal auditors must follow the Audit Manual and assessing officers must adhere to Ministry and DG(System) instructions in scrutiny of Bills of Entry and Shipping Bills. Jurisdictional Commissioners must examine audit objections when submitting ATNs and, where serious lapses are found, fix responsibility and initiate action under CCS(CCA) conduct rules.