The Court of International Trade issued a decision today in the pending IEEPA litigation holding that liquidation of an entry will not bar the Court from granting refunds in the event IEEPA Tariffs are found to be unlawful by the U.S. Supreme Court in V.O.S. Selections, Inc. v. Trump, 149 F.4th 1312 (Fed. Cir. 2025), cert. granted, No. 25-250, 2025 WL 2601020 (U.S. Sept. 9, 2025). The decision, Slip Op. 25-154 in AGS Company Automotive Solutions, et al., v. United States, No. 25-00255, concluded that the Government would be judicially estopped from asserting that liquidation prevents the ordering of refunds in an action pending before the Court.
Importantly, the court’s decision applies solely to pending court cases at this time.
The court also indicated that IEEPA tariffs may not be recoverable merely by filing administrative protests against liquidations under 19 U.S.C. § 1514(a).
The availability and process for obtaining refunds of IEEPA tariffs is a developing situation and may be impacted by future court decisions. Please contact one of our attorneys if you have questions.
