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Akana K. J. Ma on Muck Rack

Akana K. J. Ma

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Articles

Preserve Your Rights or Pay the Price: CIT Urges Importers to File Protests to Protect Liquidated IEEPA Refund Claims Still Eligible for Protest.

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By Akana K. J. Ma, John C. Ramig, Seth Trimble, Sonja Arndt-Johnson, Marshall L. Olney, Robina Henson
| Lexology Verified
In an order issued on March 20, 2026, Judge Richard K. Eaton signaled that importers should act promptly to file protests for entries liquidated within the past 180 days where IEEPA tariffs were applied.
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CIT Orders CBP to Remove IEEPA Tariffs from Unliquidated Entries - Pressure Builds on CBP to Roll Out a Refund Procedure.

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By Akana K. J. Ma, John C. Ramig, Seth Trimble, Sonja Arndt-Johnson, Marshall L. Olney
| Lexology Verified
On March 4, 2026, U.S. Court of International Trade (CIT) Judge Richard K. Eaton issued an order in Atmus Filtration, Inc. v. United States, 26-01259, first directing U.S. Customs and Border Protection (CBP) to liquidate all future entries that remain unliquidated without applying IEEPA tariff duties and, second requiring CBP to reliquidate all entries that have been liquidated but are not yet final.
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After Learning Resources v. Trump: Strategic Paths to Recovering Unliquidated IEEPA Tariffs Through Post-Summary Corrections

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By John C. Ramig, Seth Trimble, Sonja Arndt-Johnson, Marshall L. Olney, Akana K. J. Ma
| Lexology Verified
The Supreme Court’s decision in Learning Resources, Inc. v. Trump presents a time-sensitive opportunity for businesses to seek refunds of IEEPA tariffs on unliquidated entries. Most goods imported by businesses are not liquidated immediately and, if certain conditions are met, a business may have an entry amended to remove the IEEPA tariff assessment.
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