
March 5th, 2026 – On February 27th, the Department of Justice (DOJ) filed its response with the Court of Appeals for the Federal Circuit (CAFC) regarding V.O.S.’s request to expedite returning the case to the Court of International Trade (CIT) for final resolution following the Supreme Court’s February 20th decision striking down the use of IEEPA tariffs.
Key Takeaways:
- Government Opposes Expedited Action: The DOJ argued that there is no urgency to remand the case and requested up to 90 additional days, suggesting Congress should have time to consider legislative options.
- Refunds Would Be Limited: The Government stated that:
- V.O.S. would be fully compensated with refunds plus interest if appropriate.
- V.O.S. cannot secure relief on behalf of all importers.
- Any relief may not be universal and could potentially apply prospectively only.
- Signal of Broader Refund Resistance: The filing indicates the Government is unlikely to make the refund process universal, quick, or simple.
- Uncertain Timeline: While it is unclear how CAFC will rule on the expedited remand request, it is not expected that the court will delay its mandate for the full 90 days requested by the Government.
Recommended Actions for Importers
- Continue monitoring liquidations and filing protests.
- Consider filing an individual court action under 28 U.S.C. § 1581(i), as refund litigation could extend beyond the two-year statutory deadline from the date of first IEEPA duty payment.
Should you have any questions, please contact our Import Compliance team or give us a call at 518-785-6000.


