Forthwith, Part II: CIT Orders Refunds for All Importers, Not Just Litigants

"All importers of record whose entries were subject to IEEPA duties are entitled to the benefit of the Learning Resources decision and CBP must 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 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."

Following the Supreme Court's decision in Learning Resources, Inc. v. Trump declaring IEEPA tariffs illegal, U.S. Customs and Border Protection continued liquidating import entries with the unlawful duties intact and failed to issue refunds. Judge Richard Eaton of the Court of International Trade issued a sweeping order in Atmus Filtration, Inc. v. United States directing CBP to liquidate all unliquidated entries without IEEPA duties and reliquidate previously liquidated entries on the same terms. Critically, this relief applies to all importers of record, not just those who filed complaints. Judge Eaton emphasized that denying relief to non-litigants would undermine justice and efficient administration. As the designated sole judge for all IEEPA refund cases, Eaton scheduled a conference requiring the government to present a comprehensive refund administration plan.

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