High Court Judge Fidela Corbin-Lincoln last Friday annulled a decision of the Guyana Revenue Authority (GRA) to reassess and impose additional taxes on goods imported by Chinese businessman Shanglin Lin.
Finding that the GRA failed to establish the statutory basis upon which it embarked upon the reassessment of duty, the Court quashed its demands for Shanglin Lin (the Applicant) to pay the more than $5,000,000 in additional duties and taxes.
Lin is engaged in the importation of sanitary products manufactured in China. The action filed is in respect of several containers of adult and children diapers imported between January and July of 2019.
