Overview
- During Nov. 5 oral arguments, several justices signaled skepticism that the 1977 emergency statute authorizes broad import duties, noting the law never mentions tariffs.
- Chief Justice John Roberts described tariffs as taxes borne by Americans and characterized taxation as a core congressional power.
- Justice Neil Gorsuch raised separation‑of‑powers concerns, warning against an interpretation that would let Congress cede its foreign commerce role to the president.
- Justice Amy Coney Barrett pressed opponents on how refunds would work if the levies are struck down, highlighting logistical uncertainty over unwinding the duties.
- Treasury Secretary Scott Bessent said he expects the Court to uphold what he called a signature policy and questioned how any refund plan would avoid windfalls for importers.