Importers challenging tariffs imposed under the IEEPA won a key ruling from the U.S. Court of International Trade, which held that liquidation of entries subject to IEEPA duties does not, by itself, bar the court from ordering reliquidation and refunds if the tariffs are ultimately found unlawful.
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Liquidate Now, Litigate Later: Court Rejects Bid to Halt Liquidation of Entries Subject to IEEPA Tariffs - Troutman Pepper Locke

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