Miller & Chevalier Asks CIT to Partially Lift Stay in Some IEEPA Cases
Law firm Miller & Chevalier asked the Court of International Trade to partially lift the stay ordered in a handful of cases seeking refunds of tariffs imposed under the International Emergency Economic Powers Act to let certain importers file a motion for a preliminary injunction to suspend liquidation of certain entries for which the importers have paid IEEPA tariffs.
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The Miller & Chevalier attorneys said that unless liquidation is suspended, the importers' entries "will liquidate imminently in the ordinary course." While the firm said it believes "post-liquidation relief -- including a refund of IEEPA duties paid -- is available," the firm is seeking relief from the "impending final liquidations to ensure that its right to a complete refund is not jeopardized."
So far, the trade court has refused to suspend liquidation of affected entries in IEEPA cases, ruling in AGS Company Automotive Solutions v. U.S. Customs and Border Protection that it has the authority to order refunds even of finally liquidated entries in Section 1581(i) cases (see 2512150029). The court noted that the government isn't contesting the court's ability to order refunds and that the U.S. is barred from changing its position in the future.
Following this decision, the court decided to automatically stay IEEPA refund cases pending the Supreme Court's resolution of the lead cases on the legality of the tariffs. Nevertheless, Miller & Chevalier attorneys sought to partially lift that stay to get CIT to pause liquidation of entries that will imminently liquidate.
"Both this Court and the Federal Circuit have expressed some uncertainty about a court’s ability to order a refund of duties once entries are liquidated, even if a tariff is later found to be unlawful," the brief said. And while the firm said it believes the AGS decision is "correct," it "recognizes that AGS is not a final or binding decision."