Importers Ask Federal Circuit to Uphold CIT's Universal IEEPA Injunction
Importers led by V.O.S. Selections told the Federal Circuit on October 5 it should uphold the Court of International Trade's universal injunction on IEEPA duties, keeping the refund and reliquidation question live for every entry.
What happened: On October 5, 2026, a group of importers led by V.O.S. Selections filed a brief with the U.S. Court of Appeals for the Federal Circuit asking it to uphold the Court of International Trade's universal injunction addressing IEEPA-based duties, framing the appeal as a test of the CIT's authority to grant relief beyond the named plaintiffs. The posture is an appeal, not a ruling; the excerpt does not set out the injunction's operative terms, the underlying program, or the panel and schedule.
Why counsel should care: the scope of judicial relief in tariff cases is not a party-specific procedural question. If a universal injunction survives, entry-summary filers face a different compliance and cash-flow model: which entries were liquidated, which remain suspended, what instructions Customs has issued, and whether refunds follow automatically or require entry-specific claims. Downstream issues — first-sale, drawback, transfer pricing, contract price and incoterm allocations, and inventory valuation — all key off the same collection posture.
Next steps: treat the refund mechanic, not just the rate, as the operative uncertainty; preserve entry-level records; monitor the scheduling order and any stay pending appeal; and watch for a government brief opposing universal relief. Verify holdings and timelines against the docket before client reliance.