Win Win Garments Company Limited v Malawi Revenue Authority

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High Court of Malawi, Principal Registry – Revenue Division

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This case concerns an application by Win Win Garments Company Limited seeking an interim injunction to restrain the Malawi Revenue Authority (MRA) from seizing six containers of imported used clothing intended for manufacturing under an EPZ licence. The claimant argued that the goods were lawfully imported for production of blankets and duvets and that MRA’s actions were ultra vires and harmful to its business. MRA opposed the application, alleging that the goods were not suitable for manufacture and were instead intended for illegal resale, supported by investigative findings linking the goods to a shop in Limbe. The Court held that the claimant failed to dispute MRA’s factual assertions and concluded that the claimant had engaged in illegality, coming before the court with unclean hands. As injunctions are equitable remedies unavailable to parties engaged in wrongdoing, the court dismissed the application with costs.

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Win Win Garments Co Ltd v Malawi Revenue Authority [2019] MWHC (Revenue Division) Rev Cause No 6 of 2018 (12 March 2019).

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