IEEPA Refund Litigation and the Class Relief Trap

The IEEPA merits are settled. Refunds now turn on CAPE eligibility, the appeal over finally liquidated entries, and a pending class-certification motion.

Primary lensEntry posture review

Sub-topicClass relief

Evidence base16 records used

Use caseRefund posture

Infographic summarizing the IEEPA refund class relief trap, party scope, Rule 23, customs finality, and implementation gates.

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