November 13, 2025

High Court’s Tariff Ruling May Trigger Refunds, Reimposition

Dylan Moroses, Law360

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Featuring: James Kevin Wholey

Importers advised to prepare for potential refunds if U.S. Supreme Court rules emergency tariffs unlawful.

James Kevin Wholey was quoted in a Law360 article regarding the U.S. Supreme Court’s hearing to determine if Trump’s tariffs under the International Emergency Economic Power Act are lawful. Wholey said the refunds wouldn’t be instantaneous, and noted “there’s a long process” traditionally that must be followed, including a 180-day window from the time of liquidation for importers to protest Customs and Border Protection for a refund.

The full article, “High Court’s Tariff Ruling May Trigger Refunds, Reimposition” can be read on the Law360 website. Subscription may be required.

James Wholey
James Kevin Wholey