Simon Gluck & Kane LLP

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Simon Gluck & Kane LLP

Simon Gluck & Kane LLP is boutique law firm
specializing in Customs and International Trade Law

Founded in 1974, Simon Gluck & Kane LLP represents a broad spectrum of participants in international trade, including importers, exporters, customs brokers, sureties, freight forwarders, non-vessel operating common carriers, shippers, manufacturers, foreign governments, trade associations, and individuals. Simon Gluck & Kane LLP appears on behalf of its clients before U.S. Customs and Border Prote

ction in New York, Washington, D.C., and at ports throughout the country, and before the United States Court of International Trade, the Court of Appeals for the Federal Circuit, Federal District Courts, and other courts of appropriate jurisdiction. The firm also represents clients in matters before the Office of the United States Trade Representative, U.S. International Trade Commission, Food & Drug Administration, Federal Maritime Commission, the Consumer Product Safety Commission, and other government agencies.

03/21/2026

UPDATE – Atmus Filtration & IEEPA Tariff Refunds

March 21, 2026 – On March 20, Judge Eaton issued an order in Atmus Filtration, Inc. v. United States clarifying that the scope of the court's original March 4 order encompasses ALL duties imposed under IEEPA, including those on imports from Brazil and India. This clarification aligns with the Supreme Court's decision in V.O.S. Selections/Learning Resources.

The order further states that during a closed settlement conference on March 19, the parties addressed the treatment of entries that have already reached final liquidation (i.e., those liquidated more than 90 days). The court noted that no resolution was reached on this issue and reminded importers of the availability of PROTESTS as a remedy.

Additionally, the court acknowledged that CBP continues to make satisfactory progress on the CAPE Claim Portal, as reflected in its most recent declaration.

03/19/2026

Atmus Filtration & IEEPA Tariff Refunds

March 18 - Following a closed video conference held today before Judge Eaton at the CIT, Plaintiff Atmus Filtration filed a motion asking the CIT to establish expanded case management procedures—specifically the creation of a master case and the appointment of a Plaintiffs' Steering Committee—to handle the large number of lawsuits seeking refunds of IEEPA tariffs (approx. 2,500 cases have been filed with 650 cases filed after SCOTUS’s decision).

The company argued that these measures, successfully used in past major trade litigations, are necessary to ensure that the 330,000 affected importers have adequate input as CBP develops its refund process, and to promote judicial efficiency by allowing the Court to resolve issues on a broader scale rather than case-by-case.

Judge Eaton DENIED the motion. It appears that Judge Eaton believes that the most efficient path forward is to continue to allow the government to develop the CAPE Claim Portal so that refunds can start flowing.

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http://www.customs-law.com/

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