Costco's Lawsuit Raises the Remedial Stakes in the SCOTUS Tariffs Cases
Last week, Costco filed a lawsuit in the Court of International Trade (CIT) against U.S. Customs & Border Protection (CBP), its Commissioner, and the United States, seeking declaratory and injunctive relief from the same tariffs currently at issue in the Supreme Court cases that were argued last month . Costco doesn't make any new arguments for the tariffs' unconstitutionality, instead relying on the CIT's own prior ruling in one of the cases now up at SCOTUS. Why now? Costco explains in its brief that the deadline for "liquidation" of Costco's tariffs is rapidly approaching. Costco acknowledges that CBP itself has the discretion to delay liquidation. It also acknowledges that even after liquidation, it has another 180 days in which to file a protest but, citing Federal Circuit precedent, its complaint alleges that a CBP liquidation might not be protestable even if unlawful. Judicial relief before liquidation, Costco contends, is necessary to preserve its...