Dear Valued Client, We are writing to provide a critical regarding the recent ruling by the U.S. Court of International Trade (CIT) in the case of Atmus Filtration, Inc. v. United States. On March 27, 2026, the Court issued an order directing U.S. Customs and Border Protection (CBP) to reliquidate all entries?ncluding those where liquidation is already final?ithout regard to IEEPA duties. While this is a significant victory for importers, there are two key reasons why we still strongly recomm filing a formal protest for your liquidated entries: ?Suspension of Compliance: The Court has explicitly susped the requirement for immediate compliance with this order. This means CBP is not yet required to issue refunds or process reliquidations immediately. ?Legal "Insurance Policy": Filing a protest remains the only way to legally preserve your rights if the government appeals this ruling. If the order is stayed or overturned on appeal and you have not filed a protest within the 180-day statutory window, you may lose your eligibility for a refund. Our Recommation: To protect your interests against market uncertainty and potential government appeals, we advise proceeding with the protest filings immediately. This ensures your claims are protected regardless of future changes to the court? timeline. Please let us know if you would like us to proceed with the filings for your eligible entries at the previously discussed rates ($250 per entry for our brokerage clients / $350 for others).
