GRA to appeal High Court’s “wholly erroneous” decision in Azruddin Mohamed vehicles tax case

Last Updated on Saturday, 15 November 2025, 12:42 by Writer

The Guyana Revenue Authority (GRA) has decided to appeal Friday’s High Court decision related to Azruddin Mohamed’s Lamborghini and two other vehicles that there could be no post-clearance assessment to levy additional taxes on imports in the civil court.

“The Revenue Authority is of the respectful view that this latter pronouncement is wholly erroneous and not in line with the relevant provisions of the tax laws of Guyana. In the circumstances, an Appeal will be filed challenging the same,” the GRA said in a statement.

The GRA said that in light of the withdrawal of the criminal charges, the decision of Justice Gino Persaud in the civil proceedings is moot and now of academic importance only except that the judge proceeded to make an extraordinary pronouncement to the effect that the revenue authority has no power to reassess taxes in the circumstances.

The tax agency in its statement on Friday evening maintained that “the additional taxes were imposed as a result of (allegedly) false declarations made by Azruddin Mohamed to the Revenue Authority.”

He challenged the GRA’s imposition of additional taxes totalling GY$421,057,712 in relation to his importation of two Toyota Land Cruiser and one Lamborghini Aventador SVJ Roadster motor vehicles.

“He ruled that once a good was entered, cleared and the taxes paid thereon, the GRA had no legislative support or power to re-assess new taxes under the Customs Act or the Fifth Schedule made under that Act,” according to the businessman turned lawyer, Siand Dhurjon in a statement.

In granting the fixed date application lawsuit filed by Azruddin Mohamed on 2^nd April, 2025, Justice Persaud relied on a number of local cases which were cited by counsel for Mr Mohamed and ruled that the GRA had no power to embark on post-clearance assessments.

The lawyer said Justice Persaud also ruled that in any event the GRA could not have any right or remedy to further taxes until or unless Mr Mohamed was found guilty of corresponding offences by a criminal court under the criminal provisions of the Customs Act.

The Director of Public Prosecutions (DPP) Chambers on Thursday withdrew the GRA’s criminal charges of false declaration and tax evasion on the Lamborghini due to the United States’ (U.S.) request for him to be extradited to the U.S. to face criminal charges.

The judge, according to the lawyer, then proceeded to grant all of the orders that were sought by Mr Dhurjon and his colleague lawyer, Damien DaSilva on behalf of Mr Mohamed.

The judge ordered that a declaration that the respondents’ impositions of taxes on the Applicant in the sums of GY$371,775,168, GY$24,641,272 and $24,641,272 in respect of the Applicant’s one 2020 Lamborghini Aventador SVJ Roadster PZZ 4000, one 2021 Toyota Land Cruiser PAB 3000 and one 2021 Toyota Land Cruiser PAB 4000 and respectively altogether amounting to GY$421,057,712 are arbitrary, ultra vires the Customs Act, Cap.82:01, were unreasonable, unfair and unlawful.

He also granted an order of certiorari to quash the GRA’s impositions of taxes on Mr Mohamed in the sums of GY$24,641,272, GY$24,641,272 and GY$371,775,168 in respect of the three vehicles respectively altogether amounting to GY$421,057,712.

Justice Persaud also granted an order of certiorari to quash the GRA’s requirement for Mr Mohamed to present or surrender the aforesaid three vehicles to the Law Enforcement and Investigative Division of the revenue authority.

The court said it varied the interlocutory injunction previously granted restraining the GRA, their agents and their servants from seizing the Applicant’s 2021 Toyota Land Cruiser PAB 3000, 2021 Toyota Land Cruiser PAB 4000 and 2020 Lamborghini Aventador SVJ Roadster PZZ 4000;

The judge further ordered the GRA to pay costs of $750,000 to Mr Azruddin Mohamed on or before 31^st December, 2025.