Latest update February 23rd, 2025 1:40 PM
Nov 14, 2021 News
Kaieteur News – The Guyana Revenue Authority (GRA) has been ordered by High Court Judge Fidela Corbin-Lincoln to pay costs to a Chinese importer it had blocked from electronically filing declarations after the company failed to pay additional duties, last year.
Shanglin Lin, an importer of diapers and sanitary products from China, explained in an affidavit filed by prominent attorney, Manoj Narayan that adult and children diapers marketed under the name of “Prime Diapers” manufactured by Quangzou Hengyi Sanitary Products Co. Ltd. [QHSP] in China.
According to the court documents which were seen by this newspaper, the importer said QHSP operates in an Economic Development Zone in China and received tax free exemptions from the Chinese State.
Consequently, many of the products manufactured by QHSP costs less to manufacture and are often of a cheaper quality than similar products manufactured in other parts of the world.
Additionally, he noted, among other things, that QHSP is the only importer of Prime Diapers from China for resale in Guyana as far as he is aware. However, in January 2020, the importer noted in the court papers that GRA in a letter signed by its Deputy Commissioner of Customs, Excise and Trade Operations, Patrick Hyman demanded that Lin pay an additional $5.7 million in duties for several containers of diapers he imported between January and June 2019.
The letter dated January 3, 2020 from GRA asked that the monies be paid within less than two weeks, but when Shanglin Lin failed to make the payment, he was blocked months later from electronically filing declarations.
As a result, Shanglin Lin moved to the Court asking that the court declare GRA’s decision to block him from uploading documents to the electronic processing system as unlawful.
He argued that being the only importer for the Prime Diapers which are of cheaper quality; he subscribed to all GRA’s processes and paid the duty which was assessed based on invoices he submitted.
He said at no time did the GRA raise concerns regarding the invoices or declared value of the products; not even before the January 3 letter.
He claimed that because of a mistake and anomalies, a reassessment showed that he needed to pay the additional $5.7 million in duties. In her decision, Justice Corbin-Lincoln quashed GRA’s demand and said it was in breach of the Customs Act Cap. 82:01 and subsidiary legislation.
The judge declared that the GRA’s purported reassessment and demand for additional duties was unlawful and unfair and said the decision to block Shanglin Lin from uploading documents to its electronic processing system was also unlawful.
The Judge noted that Shanglin Lin should be compensated for the dispute. “If costs are not agreed the applicant shall file and serve a bill of costs by 26th November 2021. The Respondent shall file and serve an affidavit to which shall be exhibited the points of dispute by 17th December, 2021,” the judge said in her decision.
The matter is adjourned to February 1, 2022 at 3:00 pm for the assessment of costs.
Feb 23, 2025
Kaieteur Sports- The battle lines are drawn. One Guyana Racing Stable is here to make history. With the post positions set for the 2025 Sandy Lane Barbados Gold Cup, all eyes are on Guyana’s rising...Peeping Tom… Kaieteur News- The folly of the cash grant distribution is a textbook case of what happens when a government,... more
By Sir Ronald Sanders Kaieteur News- A rules-based international trading system has long been a foundation of global commerce,... more
Freedom of speech is our core value at Kaieteur News. If the letter/e-mail you sent was not published, and you believe that its contents were not libellous, let us know, please contact us by phone or email.
Feel free to send us your comments and/or criticisms.
Contact: 624-6456; 225-8452; 225-8458; 225-8463; 225-8465; 225-8473 or 225-8491.
Or by Email: [email protected] / [email protected]