Monrovia, Liberia — The Commercial Court of Liberia has ruled that M-Tosh Prints Media failed to prove its claim that the National Elections Commission (NEC) owed the company US$877,000 for alleged excess election materials, dismissing the action for lack of evidence.
The ruling arose from an Action of Debt filed in March 2025 by M-Tosh Prints Media, which claimed it had imported 1,898 excess election materials—beyond those contracted by the NEC—valued at US$877,000. The company alleged that the materials were turned over to a staff member of the NEC at Roberts International Airport for storage at the Commission’s warehouse and were later used by the NEC.
The NEC rejected the claim, arguing that the written contract between the parties did not authorize M-Tosh to import excess materials or to store any such items in the NEC warehouse without prior approval from the then Board of Commissioners.
In reviewing the case, the Commercial Court examined flight cargo manifests and other documentary evidence to establish the quantity of materials transported into Liberia on a chartered flight on July 18, 2019. The Court found that the NEC had paid for the chartered flight and determined that M-Tosh failed to meet the required burden of proof.
Citing Sections 25.5(1) and (2) and 26.6(1) of the Liberian Code of Laws Revised, the Court held that M-Tosh did not satisfy what it described as the applicable “smell test” for parties bearing the burden of proof and the obligation to present the best evidence.
As a result, the Court concluded that the NEC is not liable for the claimed US$877,000.
In her ruling dated December 31, 2025, 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 a total of 415 kits deployed during the Grand Cape Mount County Senatorial By-election. The Court also took note of M-Tosh’s admission during arguments that it received US$589,060 for supplying 1,970 pre-packed election materials for the Montserrado County District #15 Representative By-election.
The Court found that these facts further undermined M-Tosh’s claim of outstanding indebtedness and dismissed the case in its entirety for failure to establish proof of the alleged debt.
The ruling largely clears the NEC of liability arising from M-Tosh’s claim. However, M-Tosh Prints Media has announced its intention to appeal the decision to the Supreme Court of Liberia, while the NEC has also indicated it will file a cross-appeal.
