CIT Stays All Current, Future Cases Seeking IEEPA Tariff Refunds Pending SCOTUS Ruling
The Court of International Trade on Dec. 23 stayed all recent cases filed at the trade court seeking refunds of tariffs imposed under the International Emergency Economic Powers Act, pending the Supreme Court's ruling in the lead cases on the legality of the tariffs.
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Judge Mark Barnett said all new cases filed after the stay, along with "currently unassigned cases," relating to the IEEPA tariffs "shall be stayed upon commencement and without further action by the court." The judge added that no order of assignment for new IEEPA tariff cases will be issued "upon or before entry of the stay."
The court said it will determine the "appropriate next steps for resolution of the New IEEPA Tariff Cases following a final, unappealable decision in" the lead Supreme Court cases. Any importer looking to lift the stay before the court does so "must provide good cause indicating why their case merits earlier consideration," Barnett concluded.
Since the Supreme Court held oral argument in the lead IEEPA tariff cases, during which various justices expressed skepticism about President Donald Trump's ability to use the statute to impose tariffs, companies have rushed to the trade court to preserve their right to a refund of the tariffs should the high court strike down the duties (see 2512180072).
Companies have been filing suit under the theory that administrative relief may not be available, particularly if the underlying entries liquidate and no protest is filed, since there currently is no valid right to protest the IEEPA tariffs themselves before CBP. In addition, the companies fret that CIT may not have jurisdiction to order reliquidation of finally liquidated entries under Section 1581(i), the trade court's "residual" jurisdiction, though the trade court itself said last week it has this authority (see 2512150029).