The High Court has ruled that the Guyana Revenue Authority (GRA) cannot seize the Mohamed’s luxury vehicles.
On Tuesday afternoon, Magistrate Gino Persaud ruled that GRA cannot seize Hana Mohamed and Bibi Mohamed’s vehicles. The court ordered GRA to pay costs in the sum of $750,000 on or before the 13th August, 2026. The GRA also cannot recover the additional taxes owed on the vehicles.
The Mohameds were represented by attorney-at-law Siand Dhurjon and Damien DaSilva,
The court has declared that the Revenue Authority’s imposition of certain conditions and requirements on the Mohameds’ vehicle is unlawful and beyond its authority under the Customs Act, Cap. 82:01.
The case centered around the Authority’s stipulation that the vehicle must be used solely by the Mohameds as their primary mode of transportation, along with a requirement for them to report in person every six months to the GRA with documentation including the motor vehicle certificate of roadworthiness/fitness, insurance, and registration for inspection. The court found these conditions to be arbitrary, unfair, unreasonable, irrational, unlawful, and ultra vires the Customs Act.
Moreover, the court granted several key orders:
Certiorari was issued to quash the GRA’s imposition of taxes amounting to $320,064,242 on the Mohameds.
The order also quashed the GRA’s demand for the Mohameds to present or surrender their 2023 Rolls Royce Cullinan, bearing registration number PAE 5000, to the Law Enforcement and Investigative Division. Also, an order of certiorari was granted to quash the Revenue Authority’s imposition of taxes amounting to $479,743,489.00 on the Applicant’s used 2020 Ferrari 488 with registration number PAD 5000.
The revocation of the Mohameds’ tax exemption letter, dated 20 November 2023 and communicated by the Revenue on 26 March 2025, was also overturned.
The court has ruled that the Commissioner General’s failure to properly consider and exercise his discretion regarding the reasons provided by the applicant for her temporary absences from Guyana was unreasonable, arbitrary, irrational, unfair, and unlawful. Consequently,
In addition, a permanent injunction was granted, restraining the GRA, its servants, and agents from seizing or detaining the vehicle, instituting forfeiture or condemnation proceedings, or taking any other steps to realize or offset the taxes solely based on the GRA’S decision communicated in the letter of 26 March 2025.
