The Guyana Revenue Authority (GRA) has appealed the ruling annulling its decision 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 on reassessment of duty, High Court Judge Fidela Corbin-Lincoln in October of last year quashed its demands for Lin to pay the more than $5,000,000 in additional duties and taxes.
Seeking to have that order wholly set aside and/or reversed by the Court of Appeal, the revenue authority has lodged an appeal in which it argues that the judge made a number of legal errors in arriving at her decision.
