CIT Denies Injunction in IEEPA Litigation

Dec. 15, 2025
By: David G. Forgue

On December 15, 2025 a three judge panel of the Court of International Trade denied plaintiff’s motion for a preliminary injunction in the IEEPA litigation. The decision is very important as importers try to ensure they protect their rights to any refunds that a Supreme Court decision striking down IEEPA duties may produce.

First, the CIT denied the motion because it found, and the Department of Justice agreed, that the CIT had the authority to order reliquidation of entries properly before it. This means that plaintiff was unable to show that it would be harmed by liquidation because it would lose no legal rights relative to the IEEPA claim (but all other protestable issues would still need to be protested). The CIT also asserted that the Department of Justice would be barred from changing this position with respect to any cases following the current Supreme Court IEEPA challenge. This is a potentially important point for how future refunds will be processed.

Second, the CIT explicitly found that filing a protest with respect to the current IEEPA liquidations would be “futile because ‘all that Customs is authorized to do is collect the’ duty.” This means that, for the time being, the CIT does not believe there is a basis or reason to file protests when IEEPA entries liquidate. Instead, cases would be filed under 28 USC 1581(i), which does not require a protest. Again, this does not impact other issues that might arise that need to be protested.

What should importers do in light of this decision? First, there’s always a chance for an appeal, so keep your eyes open. More likely, ensure you have good documentation regarding all of the various IEEPA duties paid by the importer to make easier whatever process the courts and Customs introduce when (if) the Supreme Court strikes down the IEEPA tariffs.

As always, attorneys at Barnes, Richardson & Colburn, LLP stand ready to assist you in understanding next steps and preserving your rights.