‘GRA has no power to reassess taxes in Mohamed’s luxury vehicle case’ – Judge

Nov 15, 2025 News

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…tells agency to stop abusing the Court
…GRA to appeal ruling

(Kaieteur News) – Justice Gino Persaud on Friday tossed out several bids by the Guyana Revenue Authority (GRA) to seize vehicles by prominent businessman turned politician Azruddin Mohamed, over his alleged evasion of billions in worth in import taxes.

The judge ruled that ‘the application filed on November 5, 2025’ by GRA was ‘an abuse of the court’s process’. In that application the GRA sought to tell the court that the extradition request for Azruddin Mohamed was ‘directly relevant to the substantive judicial review proceedings. The judge however disagreed and ruled that the request was irrelevant as the judicial review proceedings filed by Mohamed was focused solely on whether or not the imposition of taxes of $421,057,712 and the demand for the surrender of the vehicles was lawful.

The judge was also critical of the continuous filing of applications by the revenue body when ruling was set to be delivered in the matter since October. The judge also threw out an application filed on June 10, 2025 by the GRA to suspend the proceedings until the criminal charges were dismissed. There again, the GRA claimed that the criminal charges had to be resolved first or else Justice Persaud was at risk of making ‘inconsistent judgements.’

The GRA sought to file no less than five affidavits in defence, each on different dates in response to the single affidavit filed by attorneys Siand Dhurjon and Damien Da Silva and the judge ruled that the civil procedure rules do not contemplate the filing of so many affidavits in such manner.

Justice Persaud relied on a number of local cases which were cited by counsel for Azruddin Mohamed and ruled that the GRA had no power to embark on post-clearance assessments. 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. Justice Persaud ruled that in any event, the GRA could not have any right or remedy to further taxes until or unless Azruddin Mohamed was found guilty of corresponding offences by a criminal court.

Justice Persaud then proceeded to grant all of the orders prayed for by attorneys Siand Dhurjon and Damien Da Silva on behalf of Azruddin Mohamed. Justice Persaud ordered:

Declaration that the respondents’ impositions of taxes on the applicant in the sums of $371,775,168, $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 $421,057,712 are arbitrary, ultra vires the Customs Act, Cap.82:01, unreasonable, unfair and unlawful;

An Order of Certiorari to quash the respondents’ impositions of taxes on the applicant in the sums of $24,641,272, $24,641,272 and $371,775,168 in respect of the aforesaid three vehicles respectively altogether amounting to $421,057,712

An Order of Certiorari to quash the respondents’ requirement for the applicant to present or surrender the aforesaid three vehicles to the Law Enforcement and Investigative Division of the Revenue Authority;

The interlocutory injunction previously granted is hereby varied as follows their respondents, their agents and their servants are hereby restrained 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 31st December, 2025.

Counsel for Mr. Mohamed in an invited comment remarked that they are deeply satisfied with “a most considered and strong ruling from the high court Judge Justice Gino Persaud”. Noting that the proceedings were delayed and protected as far as possible by the over 10 attorneys retained by the GRA. Two separate appeals were filed, one of which was fully heard and determined by Justices Roxane George and Nareshwar Harnanan in May, 2025. Dhurjon noted that the GRA still owes Mr. Mohamed $300,000 as ordered by the full court. The GRA was represented by several specially retained attorneys including: Anand Ramlogan SC, Robin Stoby SC, Sanjeev Datadin, Mohanie Angaloo, Maritha Halley, Judy Stuart, Jason Moore, Fiona Hamilton, Ornise Gordon and Nicklin Belgrave. Azruddin Mohamed was represented by attorneys Siand Dhurjon and Damien Da Silva.

This decision represents what is believed to be the largest amount of taxes quashed by a Court in the history of Guyana.

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• abusing, Azruddin Mohamed, court, GRA, Lamborghini, taxes

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