Eaton Orders Refunds for Finally Liquidated Entries in Over 3,000 CAPE Cases

Judge Eaton has issued a significant new order authorizing refunds of IEEPA duties on finally liquidated entries in more than 3,000 CAPE cases.

The order gives U.S. Customs and Border Protection (CBP) explicit authority and direction to reliquidate entries that have already reached finality and to return IEEPA tariff amounts in thousands of lawsuits filed under the CAPE umbrella.

In the order, Eaton noted that importers must provide their IOR numbers and submit declarations through CBP’s Consolidated Administration and Processing of Entries (CAPE) system, but emphasized that CBP will send detailed instructions directly to plaintiffs’ attorneys and that plaintiffs “need not take any further action” beyond following those instructions.

While the order is intended to provide “complete relief” for plaintiffs, the judge acknowledged that some plaintiffs may still need further assistance from the court to obtain all refunds owed. To preserve flexibility, the court issued an order rather than a final judgment, signaling that plaintiffs who do not receive full refunds through CAPE may move to lift the stay on their case, seek reconsideration of the order, or pursue other relief consistent with CIT rules and applicable time periods. Eaton further directed plaintiffs who have already received their refunds via CAPE to voluntarily dismiss their cases, underscoring the court’s expectation that resolved matters should be taken off the docket as the CAPE process plays out.