Based on the facts, evidence, and applicable law in the Action of Debt case, the Commercial Court of Liberia has ruled that the plaintiff, M-Tosh Prints Media, failed to meet the required burden of proof to establish its claim that the National Elections Commission of Liberia (NEC-Liberia) owed it US$877,000.00.
In March 2025, M-Tosh Prints Media filed an action of debt before the Commercial Court, alleging that, in addition to pre-packed election materials ordered by the NEC, it imported 1,898 excess election materials valued at US$877,000.00.
The company further claimed that these materials were handed over to a NEC staff member at the Roberts International Airport for storage in the NEC warehouse, and that the NEC subsequently used the materials.
The NEC, however, denied the allegations, arguing that the parties’ written contract did not require M-Tosh to import any excess materials, nor to store such materials in the NEC warehouse without prior approval from the then Board of Commissioners.
In its review, the Court examined the flight cargo manifest and other documentary evidence to determine the actual quantity of materials M-Tosh brought into the country via a chartered flight on 18 July 2019.
The Court found that the NEC paid for the chartered flight that transported the materials and concluded that M-Tosh failed to satisfy what it described as the “smell test”—the standard applicable to parties bearing the burden of proof and best evidence under Sections 25.5(1) & (2) and 26.6(1) of the Liberian Code of Laws Revised.
Consequently, the Court held that the NEC is not liable to M-Tosh in the claimed amount of US$877,000.00.
In her ruling dated 31 December 2025, Judge Eva Mappy Morgan noted that the NEC had previously paid US$94,000.00 to M-Tosh for the use of 200 election kits out of a total of 415 election kits deployed during the Grand Cape Mount County By-election Senatorial Election.
During arguments, M-Tosh also admitted to having received US$589,060.00 as payment for the supply of 1,970 pre-packed election materials for the Montserrado County District #15 Representative By-election.
This admission informed the Court’s final judgment, which dismissed M-Tosh’s US$877,000.00 claim for lack of proof, having found that the evidence presented failed to establish indebtedness in the stated amount.
The ruling largely clears the NEC of liability arising from M-Tosh’s claim. However, dissatisfied with the Court’s decision, M-Tosh Prints Media has announced an appeal to the Supreme Court, while the NEC has also announced a cross-appeal.
