"It is far from clear as to what was collected from Taihoku Airfield, whether and when the container was changed, whether there was any subtraction, and who took delivery of it in Tokyo and when. From the evidence available to us, it is not possible to come to any definite conclusion about the treasure.

"If it is considered desirable to go more closely into the matter, it may be necessary to institute a separate enquiry, whose scope might well include not only the treasure that was carried by Netaji on his last journey and its recovery, but also examination of the entire assets and liabilities, in cash and kind, of the Provisional Government of Azad Hind.

"It is, however, not certain, how far such an enquiry would be profitable after this lapse of time, especially when such records, as they were, must have been largely destroyed."