CIT Issues Order Granting Ideal Relief for Importers on IEEPA Tariffs, But Appeals and Other Challenges Are Expected

Following a non-public hearing on March 4, 2026, the Court of International Trade (CIT) issued an order in Atmus Filtration, Inc. v. US (Court No. 26-01259) that granted broad relief for all importers.  This case was not part of the chain of prior decisions regarding the validity of tariffs imposed pursuant to the International Emergency Economic Powers Act (IEEPA) that led to the recent Supreme Court decision in Learning Resources v. United States.

In the order, Judge Richard Eaton – who was not involved in the prior CIT decision on the validity of IEEPA tariffs – ordered U.S. Customs and Border Protection (CBP) to refund all IEEPA tariffs for any entries that remain unliquidated as well as any entries that are liquidated but still not final under 19 USC §1514 (allowing for protests within 180 days and other actions).  Most importantly, this order was directed to apply to all importers, not just the company currently before the CIT and not just the companies who have already filed suit at the CIT.

In issuing this relief, Judge Eaton also noted that the Chief Judge for the CIT notified him that he would be the only judge to handle future cases regarding IEEPA tariffs (and the Supreme Court had confirmed in Learning Resources that the CIT is the only forum in which parties can bring a case against the government regarding IEEPA tariffs). In other words, the parties should not hope for a different judge at the CIT to issue a different order.  And in anticipation of any appeal by the administration, Judge Eaton also articulated his reasoning for ordering relief broadly on behalf of all importers in a case that involved only one importer.  

This order establishes the ideal relief scenario for importers: IEEPA refunds processing automatically, avoiding a race to meet any protest deadlines or filing at the CIT. The U.S. Department of Justice is expected to appeal the order on behalf of CBP, and the CIT is expected to have another hearing in the same case on Friday, March 6^th, to discuss related issues, and likely the practical ramifications of this order.

In a filing made just prior to the order, CBP confirmed that it had not yet issued instructions to direct entries to liquidate without IEEPA duties.  In that filing, CBP acknowledged that validated IEEPA refunds would include interest, but that CBP would continue its ongoing enforcement of Customs laws and would be confirming entries have no other duties, taxes or fees owed.

To further review the impact of this order and its impact for your business, please contact any member of the Honigman Tariff Task Force.