What is the extent of the court's authority to adopt or disregard the judicial expert's report, especially concerning liability for delay and contractual deductions?

The judicial panel has discretionary authority to adopt or disregard the judicial expert's report, whenever it finds in the case file what supports its opinion. If the panel determines that the delay in fulfilling contractual obligations was due to one of the parties failing to meet its fundamental obligations, such as handing over the site or permits on time, it may find that the party causing the delay is not entitled to deduct the delay penalties stipulated in the contract, and orders the refund of these deductions.