Lawsuit filed against GRA challenging classification of four-door pickup

Dec 06, 2022 News

Kaieteur News – A lawsuit has been filed against the Guyana Revenue Authority (GRA) and its Commissioner-General, Godfrey Statia challenging the Authority’s misclassification of two four-door Toyota Tundra pickups.

The lawsuit was brought by businessman, Hanson Ross of Atlantic Gardens, East Coast Demerara (ECD) and was filed by his lawyer, Siand Dhurjon. The suit was filed at the Demerara High Court before Chief Justice (Ag) Roxanne George, SC on Wednesday November 30, 2022.

In court documents seen by this publication, Ross contended that he imported two extended cab 2007 Toyota Tundra pick-up trucks on September 19, 2021, and on October 7, 2021, under the expectation that they would be treated and classified as goods vehicle (attracting about $417,000 tax for each pick-up).

It was further stated that Ross and his customs brokers spoke to officers of the GRA both verbally and in writing to appeal to them to have the vehicles properly deemed as goods vehicles.

One of the 2007 Toyota Tundra pick-ups

However on December 10, 2021, a letter from the GRA’s ‘Harmonized System Classification Committee’ informed them that the said vehicles were “vehicles principally designed for the transport of passengers” and not goods vehicles (this meant that in total, Ross would have had to pay approximately $16,771,949 to clear both vehicles).

This led to Ross’ lawyer writing to the GRA on the issue and the Authority agreed to examine the vehicles and to ‘further review’ its position.

However, after examination, the GRA maintained its decision and on July 7, 2022, the GRA published Ross’ Tundra pickups on their ‘want of entry list for disposal’ in the Kaieteur newspapers.

Following another letter from Ross’ attorney, GRA agreed to withdraw and remove the Tundra’s from the want of entry list for disposal. With no resolution of the matter, Ross filed a Fixed Date Application under the Judicial Review Act last week challenging the actions of the Commissioner – General and GRA.

Ross’ lawsuit against the State agency seeks declarations that the two Toyota Tundra pickups are motor vehicles used for the transport of goods falling under the classification code 8704 of Chapter 87 of Part 1 of the First Schedule to the Customs Act, Cap.82:01, that the Commissioner-General acted arbitrarily, ultra vires, unreasonably, irrationally, unfairly, abusively of power, unconstitutionally, whimsically, capriciously, against the Revenue Authority’s own policy and without any legal foundation or authority.

The businessman also seeks an Order of Certiorari to quash the Tundra’s classifications as passenger vehicles and an Order of Mandamus to compel the Commissioner-General to take all steps necessary to recognize, classify and accept the said vehicles as motor vehicles used for the transport of goods and to assess the taxes and duties correspondingly.

Ross also claims from the GRA the cost of storing the said vehicles at the Muneshwers’ wharf to date which now amounts to over $2,900,000, according to the vehicles’ storage invoices put into evidence.

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