Win Win Garments Company Limited v Malawi Revenue Authority

dc.contributor.authorHon. Justice R. Mbvundula
dc.date.accessioned2026-01-25T18:48:56Z
dc.date.issued2019-03-12
dc.description.abstractThis 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.
dc.identifier.citationWin Win Garments Co Ltd v Malawi Revenue Authority [2019] MWHC (Revenue Division) Rev Cause No 6 of 2018 (12 March 2019).
dc.identifier.govdocRev Cause No 6 of 2018 (12 March 2019).
dc.identifier.urihttps://elibrary.rat.gov.mw/handle/123456789/125
dc.language.isoother
dc.publisherHigh Court of Malawi, Principal Registry – Revenue Division
dc.subjectTaxation
dc.subjectCustoms and Excise
dc.subjectExport Processing Zone (EPZ)
dc.subjectInjunctions
dc.subjectDuty Assessment and Seizure of Goods
dc.subjectMRA
dc.titleWin Win Garments Company Limited v Malawi Revenue Authority
dc.typeOther

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