Sign Up for PublicationsOn March 4, 2026, in Atmus Filtration, Inc. v. United States, Judge Eaton of the Court of International Trade (CIT) issued a sweeping order with respect to the International Emergency Powers Act (IEEPA) the Supreme Court held to be unlawful, requiring U.S. Customs and Border Protection to “liquidate [any and all unliquidated entries that were entered subject to the IEEPA duties] without regard to the IEEPA duties.” It further orders that “[a]ny liquidated entries for which liquidation is not final shall be reliquidated without regard to IEEPA duties.” Judge Eaton’s stated intent for the order is to quickly settle all tariff refund cases and require the Government to issue refunds without forcing importers to file suit or go through an administrative process. Judge Eaton further stated that he will hear all tariff refund cases filed at the CIT—a significant develop in the structure of these cases.
The Government indicated it will quickly appeal the order before it takes effect. Though the order has legal support, its sweep is unprecedented and its fate on appeal is uncertain. Thus, at this time, our recommendations for importers have not changed and importers should continue to gather necessary materials to file suit. Judge Eaton scheduled a conference for 10 am on Friday in which the judge and the Government will discuss how Customs could carry out the Court’s order in practice. We will continue to monitor the situation both at the Court of International Trade and the Federal Circuit for further developments that may impact importers’ claims to refunds.