ARTICLE · 26 AUGUST 2026
On August 10, 2026, the Department of Justice filed its opening brief in the consolidated Federal Circuit appeal challenging the Court of International Trade’s universal injunctions governing IEEPA duty refunds. The government’s own brief concedes that those injunctions now matter to exactly one group: importers with finally liquidated entries who have not filed suit. If the Federal Circuit vacates, that group has no administrative path to a refund, because CBP has told the court it lacks statutory authority to reliquidate finally liquidated entries on its own initiative.
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