MONROVIA, Liberia — The Commercial Court of Liberia has ruled that M-Tosh Prints Media failed to prove its claim that the National Elections Commission of Liberia (NEC) owed it US$877,000 for alleged excess election materials, dismissing the case for lack of evidence.
In its judgment, the Court held that M-Tosh did not meet the legal burden of proof required in an Action of Debt, concluding that the company’s evidence failed to establish that the NEC was indebted in the amount claimed.
M-Tosh filed the lawsuit in March 2025, alleging that beyond pre-packed election materials ordered by the NEC, it imported 1,898 additional election materials valued at US$877,000. The company claimed the materials were handed over to an NEC staff member at Roberts International Airport for storage at the NEC warehouse and were later used by the Commission.
The NEC denied the allegations, arguing that the written contract between the parties did not authorize the importation of excess materials or their storage in NEC facilities without prior approval from the former Board of Commissioners.
In reviewing the matter, the Commercial Court examined flight cargo manifests and other documentary evidence relating to a chartered flight that arrived on July 18, 2019, transporting election materials into Liberia. The Court found that the NEC paid for the chartered flight and determined that M-Tosh failed to satisfy what it termed the “smell test,” the evidentiary standard applicable to parties bearing the burden of proof under Sections 25.5(1) & (2) and 26.6(1) of the Liberian Code of Laws Revised.
As a result, the Court ruled that the NEC is not liable for the claimed US$877,000.
In her December 31, 2025 ruling, Judge Eva Mappy Morgan noted that the NEC had previously paid M-Tosh US$94,000 for the use of 200 election kits out of 415 kits deployed during the Grand Cape Mount County Senatorial Elections. The Court also took judicial notice of M-Tosh’s admission during arguments that it had received US$589,060 for supplying 1,970 pre-packed election materials for the Montserrado County and District #15 by-elections.
These admissions, the Court said, further undermined the plaintiff’s claim and informed its final judgment dismissing the US$877,000 demand for lack of proof.
The ruling largely clears the NEC of liability arising from M-Tosh’s claim. However, M-Tosh Prints Media has announced plans to appeal the decision to the Supreme Court, while the NEC has also indicated it will file a cross-appeal.
