Privy Council to decide former diplomat’s $366,000 tax case

Senior Reporter

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The Privy Council will have the final say in a more than decade-long legal battle between a former diplomat and the Customs and Excise Division over a denied vehicle tax exemption.

Earlier this week, the Court of Appeal granted former Trinidad and Tobago Consul General to the United States Dr Anil Ramnanan leave to pursue a final appeal before the country’s highest appellate court.

Ramnanan, represented by attorney Navindra Ramnanan, is arguing that both the Tax Appeal Board and the Court of Appeal were wrong to reject his challenge.

The case arose after the division imposed $366,890.53 in duties and taxes on a Toyota Land Cruiser Prado that he imported into Trinidad and Tobago after his appointment was terminated in October 2015.

Ramnanan had initially arranged to ship the vehicle to the United States but rerouted it to Trinidad after he was unexpectedly recalled, before his term was due to end in January 2016.

In his case, Ramnanan relied on a memorandum from the then permanent secretary of the Ministry of Foreign and Caricom Affairs, directing that he be granted a tax exemption under a Cabinet decision on concessions for returning diplomats.

The Comptroller of Customs refused the exemption and applied the taxes.

Ramnanan lost his challenge before the board, and the Court of Appeal dismissed his appeal in May.

In his latest appeal, he argues that the division and the local courts interpreted the Cabinet decision too narrowly and imposed conditions that were not expressly included in it.

He is also challenging whether the comptroller had the authority to effectively overrule the permanent secretary’s directive, interpret the Cabinet decision independently and determine whether it applied to him.

The Comptroller of Customs was represented by Sheldon Prescott.