–pending determination of criminal charges against Azruddin Mohamed
–judge set to rule on matters on October 31

THE Guyana Revenue Authority (GRA) has filed a Notice of Application (NoA) with the Demerara High Court, asking that proceedings in a judicial review (JR) case involving a 2020 Lamborghini Roadster SVJ be stayed pending the outcome of criminal charges against importer Azruddin Mohamed, a United States-sanctioned businessman.

The Authority is also seeking to have an existing interlocutory injunction, which bars the GRA from seizing the luxury vehicle, discharged.

Filed through a team of attorneys-at-law, the application argued that it would be neither appropriate nor prudent for the High Court to assume jurisdiction over a claim for judicial review while criminal charges have been preferred against Mohamed based on the same facts.

The GRA contends that the key issues—whether Mohamed made a false declaration of the Lamborghini’s value and whether he knowingly engaged in tax evasion—will arise in both criminal and civil proceedings, creating a serious risk of inconsistent findings that could bring the administration of justice into disrepute.

Mohamed initiated judicial review proceedings after the GRA demanded payment of the outstanding taxes, and moved to seize the Lamborghini Roadster SVJ.

The Authority further noted that Mohamed’s defence in the criminal proceedings, which hinges on his claim that he purchased the Lamborghini for US$75,000 and paid the correct duties of $48,968,035, forms the crux of the dispute. It would, the GRA contended, constitute an abuse of process for him to litigate his criminal defence within the judicial review.

In an affidavit in defence filed on Wednesday, Mohamed stated that he is advised by his lawyers and believes there is ample judicial authority allowing a defendant in a criminal case to stay civil proceedings (excluding judicial review proceedings) to avoid being prejudiced by having to disclose their defence prematurely in the civil court, among other considerations.

“However, there is no authority to stay judicial review proceedings in favour of criminal proceedings in these circumstances as the two concern wholly different subject matters and causes of action,” the embattled businessman submitted.

Mohamed argued that the proceedings in this JR matter are virtually complete, with evidence fully canvassed, written submissions filed, and oral arguments presented, leaving only the court’s ruling outstanding. He further argued that granting a stay at this stage would unfairly prejudice his right to have the alleged unlawful conduct of the GRA in 2025 vindicated.

The matters arose after the GRA reassessed the declared value of the Lamborghini following receipt of documents from U.S. authorities under the Mutual Assistance in Criminal Matters Act.

The evidence showed that the actual purchase price was US$695,000, far exceeding the US$75,300 declared at importation, resulting in the evasion of $383,383,345 in taxes.

Criminal charges have since been instituted against him under the Customs Act, Chapter 82:01, with hearings ongoing before the Georgetown Magistrates’ Courts.

Mohamed is charged under the Customs Act with knowingly making and subscribing to a false declaration to the GRA on or about December 7, 2020, by declaring the purchase price of a 2020 Lamborghini Roadster SVJ as US$75,300, while the authority contends the actual value of the vehicle was US$695,000.

According to the particulars of another charge, on or about December 7, 2020, at GRA’s Camp Street office, he fraudulently declared the value of the vehicle to be US$75,300 instead of $695, 000, which resulted in taxes in the sum of $383,383,345 being evaded.

In addition to the Lamborghini, the GRA has alleged that Mohamed and several family members significantly undervalued other luxury vehicles during importation, prompting the Authority to seek payment of approximately $1.2 billion in taxes.

In April 2025, the Full Court of Demerara denied the GRA’s application to overturn the injunction granted by Justice Gino Persaud, leaving the vehicles in the Mohamed family’s possession.

GRA has appealed the Full Court’s ruling.

The decision on the Judicial Review proceedings and the GRA’s Notice of Application is expected from Justice Persaud on October 31.

The Mohameds are represented by Attorneys-at-Law Siand Dhurjon and Damian Da Silva.
The GRA’s legal team is headed by Senior Counsel Anand Ramlogan, former Senator and Attorney General of Trinidad and Tobago, and includes Senior Counsel Robin Stoby, along with attorneys Maritha Halley, Judy Stuart-Adonis, Jason Moore, Fiona Hamilton, Ornise Gordon, and Nicklin Belgrave.