IEEPA Litigation Update: CIT Designates New Lead Case After Atmus Dismissal

April 8, 2026

Update on Status of IEEPA Litigation at U.S. Court of International Trade

Cortney O'Toole Morgan, Nithya Nagarajan Husch Blackwell LLP + Follow Contact LinkedIn Facebook X Send Embed On April 6, 2026, Atmus Filtration filed a notice of dismissal in its challenge to the IEEPA tariffs. Atmus Filtration v. United States, CIT #26-01259 (“ Atmus ”) was selected as the lead case by the U.S. Court of International Trade (“CIT”) on March 4, 2026. Atmus became the torch bearer for all IEEPA cases for the past six weeks as the CIT and plaintiffs navigated the procedural steps required to implement the Supreme Court’s decision in Learning Resources v. Trump. The Chief Judge of the CIT assigned the Atmus case to Judge Eaton and further designated Judge Eaton as the sole judge to handle all IEEPA appeals in order to avoid contrary conclusions. The remaining cases were stayed pending the outcome of the IEEPA refund process under Atmus. This latest development potentially delays the procedural next steps in the litigation process as Euro-Nations Florida v. U.S. Customs and Border Protection, CIT #25-00595 (“ Euro-Nations ”) was selected as the new lead case.

Immediately after selection of the new lead case, the CIT issued an order in Euro-Nations as it had done in Atmus directing U.S. Customs and Border Protection (“CBP”) to: (1) liquidate all unliquidated entries without regard to IEEPA duties; (2) reliquidate any liquidated entries where liquidation is not final without regard to IEEPA duties; and (3) reliquidate any liquidated entries where liquidation is final without regard to IEEPA duties.

The new court order makes clear the following:

• “All importers of record whose entries were subject to IEEPA duties are entitled to the benefit of the Learning Resources decision.”
• The CIT held that it has national geographic jurisdiction pursuant to 28 U.S.C. §1581 and that it need not address the factors identified in Trump v. CASA, 606 U.S. 831, 865 (2025).
• The CIT has exclusive subject matter jurisdiction to hear claims involving tariffs, duties, imposts, and excises.
• The CIT is implementing the process of having a single judge assigned to all IEEPA challenges in order to not “thwart the efficient administration of justice and to deny those importers who have filed suit the efficient resolution of their claims, and to deny entirely importers who have not filed suit the benefit of the Learning Resources decision.” As a result of these developments, the orders issued by the CIT in the Atmus case are no longer in effect. The new order issued in Euro-Nations will govern the next stages of the IEEPA litigation process. It is unclear whether this will cause a delay in the implementation of the proposed Consolidated Administration and Processing of Entries (“CAPE”) system or the effect it will have on the liquidation of entries that continue to occur on a daily basis. The designation of a new lead case will reset the clock with respect to the deadline for appeal by the U.S. government and any appeal must be filed within 60 days or approximately June 6, 2026.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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