Long-Predicted IEEPA Appeal Forthcoming

Jun. 1, 2026
By: Frederic D. Van Arnam, Jr.

As regular readers will be aware, our Firm has been telling you that Customs was not going to roll over on issues of jurisdiction and statutes of limitations, notwithstanding vague promises of the agency cobbling together a "CAPE 2" to address entries that have achieved final

 liquidation. In a court filing on May 29th seeking to prevent CBP's Commissioner from having to testify in court on this and related issues, Customs came clean and acknowledged that an appeal of Judge's Eaton's order requiring the U.S. to give back all IEEPA collections to all importers regardless of liquidation status is in the wind -- see excerpt below.

If you have not been playing defense on those entries that did not fit the CAPE 1 criteria, then no time to lose. Consider protests and court case(s) to safeguard your non-CAPE, IEEPA claims.

Here is the excerpt from CBP's motion:

Third, tariffs that were paid on entries that are finally liquidated and for which parties have not filed cases in this Court. As noted above, CBP has no authority to reliquidate or refund money without a court order. This Court has entered a universal injunction ordering CBP to reliquidate final entries including entries made by importers who have not sued in this Court. But defendants have explained, and as they will explain in their forthcoming response to the Court’s order to show cause, the universal injunction exceeds the Court’s jurisdiction and equitable authority under Trump v. CASA, Inc., 606 U.S. 831, 839 (2025). For that reason, defendants intend to appeal the Court’s universal injunction and to seek a stay of the injunction except as to the particular importer plaintiffs in each case in which the Court has entered the injunction.

Attorneys at Barnes, Richardson & Colburn, LLP have been planning and strategizing for this appeal since the first Court of International Trade Order after the Supreme Court decision. Contact any Barnes attorney for assistance protecting your refund rights.