In a landmark ruling on Friday, November 14, 2025, High Court Judge Gino Persaud declared that the Guyana Revenue Authority (GRA) cannot legally impose additional taxes on luxury vehicles imported by businessman and politician Azruddin Mohamed. The case centered on a 2020 Lamborghini Aventador SVJ Roadster and two 2021 Toyota Land Cruisers, for which the GRA had sought to claim GY$421,057,712 in additional taxes. Judge Persaud ruled that once goods are cleared and taxes paid, the GRA lacks the legislative authority to reassess taxes under the Customs Act or its Fifth Schedule. This decision was based on several local legal precedents cited by Mohamed’s legal team, led by attorneys Siand Dhurjon and Damien Da Silva. The judge also granted an order of Certiorari to quash the GRA’s tax impositions and its demand for the surrender of the vehicles. Additionally, the GRA was ordered to pay GY$750,000 in legal costs to Mohamed by December 31, 2025. The ruling highlighted the GRA’s repeated attempts to delay proceedings, including filing multiple affidavits and applications, which the judge deemed an abuse of the court’s process. The case underscores the limitations of post-clearance tax assessments and reinforces the legal protections for importers once taxes are settled.
High Court rules GRA cannot claim more taxes on Azruddin Mohamed’s Lamborghini, other vehicles in civil court
