by Dennis Crouch
Two weeks after the Supreme Court declared the IEEPA tariffs illegal, and two days after the Federal Circuit issued its mandates returning the case to the trial court, U.S. Customs and Border Protection was still liquidating import entries with the unlawful duties baked in. No refunds had been issued. White House controlled CBP Automated Commercial Environment system kept churning through previously filed entries as if Learning Resources, Inc. v. Trump, 607 U.S. ___ (2026), had never happened.
In Atmus Filtration, Inc. v. United States (Ct. Int’l Trade Mar. 4, 2026), Judge Richard Eaton issued an order that goes well beyond the individual case before him. Eaton declared that “all importers of record whose entries were subject to IEEPA duties are entitled to the benefit of the Learning Resources decision” and directed CBP to liquidate all unliquidated entries “without regard to the IEEPA duties.” For entries already liquidated but not yet final, CBP must reliquidate on the same terms. The order applies regardless of whether an importer has filed its own complaint. To hold otherwise, Judge Eaton wrote, “would be to thwart the efficient administration of justice and to deny those importers who have filed suit the efficient resolution of their claims, and to deny entirely importers who have not filed suit the benefit of the Learning Resources decision.” The CIT’s Chief Judge has designated Eaton as the sole judge for all IEEPA refund cases, and Eaton has scheduled a closed conference for March 6 at which the government must present a plan for administering refunds without requiring each of the thousands of affected importers to file individual complaints. (more…)
