Overview
- A three‑judge panel of the Court of International Trade on Dec. 17 rejected a bid to suspend liquidation of IEEPA‑tariffed entries after finding no irreparable harm.
- The court relied on the Department of Justice’s representation that it will not contest court‑ordered reliquidation and refunds if the duties are later held unlawful, invoking judicial estoppel.
- The opinion reaffirmed residual jurisdiction under 28 U.S.C. § 1581(i) and the court’s authority to order reliquidation where duties were unlawfully collected.
- Practitioners say importers may not need to file suits before liquidation solely to preserve refund rights, yet they recommend entry tracking, liquidation‑extension requests, timely protests, or protective cases.
- Refund mechanics remain uncertain for liquidated entries and CBP procedures are undefined, as appeals and an anticipated Supreme Court decision could determine who recovers the $129 billion already paid.