Government Formally Appeals Orders Requiring Refunds of All IEEPA Duties, Seeks to Preclude CBP Commissioner Testimony

On June 2, the Government formally appealed from the Court of International Trade’s (“CIT”) April 19 order in V.O.S. Selections v. United States, which requires the Government to refund all duties paid under the International Emergency Economic Powers Act (“IEEPA”). Though immediate compliance with the April 19 order is suspended, the appeal may leave the CIT without jurisdiction to proceed with its June 9 hearing as currently planned (see here). As previously explained (here), it is unlikely that the U.S. Court of Appeals for the Federal Circuit will resolve this appeal before the statute of limitations expires for most, if not all, IEEPA duty payments. Thus, it is increasingly clear that the only way importers can preserve their rights to refunds of fully liquidated entries is to file an action at the CIT.  
 
Simultaneously with its notice of appeal, the Government filed at the Federal Circuit a mandamus petition and emergency motion to stay the CIT’s show cause order requiring U.S. Customs and Border Protection Commissioner Rodney S. Scott to testify at the June 9 hearing. This petition and motion are tangential to the issue of whether the CIT can order universal relief through its April 19 order, but they may cause further delay in the Government’s appeal and the CIT’s proceedings.