--- title: Court Denies CBP Attempt to Reliquidate Entries at Higher Tariff Rate description: Court rules against CBP on reliquidation of solar panel imports, citing legal constraints and time limits. Read about the implications and court's reasoning. image: https://blog.aiag.org/hubfs/BLOG/import%20tariffs%20-%20blog.png --- [![White AIAG Logo - Uniting Minds.Elevating Standards.](https://blog.aiag.org/hs-fs/hubfs/White%20AIAG%20Logo%20-%20Uniting%20Minds.Elevating%20Standards..png?width=254&height=76&name=White%20AIAG%20Logo%20-%20Uniting%20Minds.Elevating%20Standards..png)](http://www.aiag.org/) [< Back to Blog Listings](https://blog.aiag.org/) # Court Denies CBP Attempt to Reliquidate Entries at Higher Tariff Rate by [Sandler, Travis & Rosenberg, P.A.](https://blog.aiag.org/author/sandler-travis-rosenberg-p-a) | May 14, 2025 ![import tariffs - blog](https://blog.aiag.org/hs-fs/hubfs/BLOG/import%20tariffs%20-%20blog.png?width=500&height=280&name=import%20tariffs%20-%20blog.png) The Court of International Trade [ruled May 8](https://www.cit.uscourts.gov/sites/cit/files/25-57.pdf) that it will not correct the mistaken liquidation of imports of solar panels as not subject to Section 201 safeguard tariffs. Presidential Proclamation 10101 lifted exclusions from the safeguard tariffs for certain solar panels. The plaintiff importers challenged that proclamation and the CIT ruled in their favor, prompting an appeal by the federal government. The CIT issued an order enjoining U.S. Customs and Border Protection from liquidating entries of subject goods while the appeal was pending but CBP liquidated dozens of them as not subject to the tariffs anyway. The Court of Appeals later overturned the CIT’s decision and upheld the proclamation lifting the tariff exclusions. The government then asked the CIT to direct the reliquidation of the “inadvertently” liquidated entries, “the vast majority of which were liquidated at a lower duty rate than would have ultimately applied had CBP properly suspended liquidation.” The CIT rejected that request and both arguments made in support of it. While the government argued that CBP may reliquidate entries liquidated in violation of a court order (like the suspension order issued by the CIT) without a further court order, the CIT asserted that “an enjoined party is not empowered to choose and implement the remedy for its own violation of an injunction,” which only the court can do. “And an enjoined agency certain cannot choose a remedy that Congress has specifically taken out of the agency’s hands,” the CIT added, pointing to 19 USC 1501 as limiting voluntary reliquidation to a 90-day period, a deadline that in this case “passed long ago.” [Read full article here.](https://www.strtrade.com/trade-news-resources/str-trade-report/trade-report/may/court-denies-cbp-attempt-to-reliquidate-entries-at-higher-tariff-rate) [![BLOG EN ESPAÑOL](https://no-cache.hubspot.com/cta/default/385656/bc7b1564-c5cf-4ea9-82f8-50aaefb16345.png)](https://cta-redirect.hubspot.com/cta/redirect/385656/bc7b1564-c5cf-4ea9-82f8-50aaefb16345) --- ### Search Blog By Category - [Corporate Responsibility (284)](https://blog.aiag.org/topic/corporate-responsibility) - [CTPAT/AEO (2)](https://blog.aiag.org/topic/ctpat-aeo) - [CTS (7)](https://blog.aiag.org/topic/cts) - [Customs & Trade (18)](https://blog.aiag.org/topic/customs-trade) - [Cybersecurity (12)](https://blog.aiag.org/topic/cybersecurity) - [Environmental Sustainability (7)](https://blog.aiag.org/topic/environmental-sustainability) - [ESG (9)](https://blog.aiag.org/topic/esg) - [Events (163)](https://blog.aiag.org/topic/events) - [Finished Vehicle Logistics (3)](https://blog.aiag.org/topic/finished-vehicle-logistics) - [Forced Labor/Human Rights (19)](https://blog.aiag.org/topic/forced-labor-human-rights) - [Future Automotive Experts (FAE) (18)](https://blog.aiag.org/topic/future-automotive-experts-fae) - [German Due Diligence Act (1)](https://blog.aiag.org/topic/german-due-diligence-act) - [IATF 16949 (4)](https://blog.aiag.org/topic/iatf-16949) - [Membership & Volunteering (14)](https://blog.aiag.org/topic/membership-volunteering) - [MMOG/LE (2)](https://blog.aiag.org/topic/mmog-le) - [News (286)](https://blog.aiag.org/topic/news) - [Quality (395)](https://blog.aiag.org/topic/quality) - [Quality Core Tools (31)](https://blog.aiag.org/topic/quality-core-tools) - [Special Process Assessments (CQI's) (10)](https://blog.aiag.org/topic/special-process-assessments-cqis) - [Supply Chain Management (420)](https://blog.aiag.org/topic/supply-chain-management) - [SupplySafe (5)](https://blog.aiag.org/topic/supplysafe) - [Training (125)](https://blog.aiag.org/topic/training) - [USMCA (2)](https://blog.aiag.org/topic/usmca) - [Warranty Management (4)](https://blog.aiag.org/topic/warranty-management) - [All Posts](https://blog.aiag.org/) --- [![JOIN AIAG TODAY!](https://no-cache.hubspot.com/cta/default/385656/f126a078-c813-4dfb-8e94-733bccc2ce6e.png)](https://cta-redirect.hubspot.com/cta/redirect/385656/f126a078-c813-4dfb-8e94-733bccc2ce6e) ### Subscribe to Email Updates ![](https://googleads.g.doubleclick.net/pagead/viewthroughconversion/1066259640/?value=0&guid=ON&script=0) ![Quantcast](//pixel.quantserve.com/pixel/p-F7QHy7b3cbvyb\.gif?labels=_fp.event.Default;) ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Sandler, Travis & Rosenberg, P.A.", "url" : "https://blog.aiag.org/author/sandler-travis-rosenberg-p-a" }, "dateModified" : "2025-05-14T17:34:38.782Z", "datePublished" : "2025-05-14T17:34:38.000Z", "headline" : "Court Denies CBP Attempt to Reliquidate Entries at Higher Tariff Rate", "image" : [ "https://blog.aiag.org/hubfs/BLOG/import%20tariffs%20-%20blog.png" ], "mainEntityOfPage" : { "@id" : "https://blog.aiag.org/court-denies-cbp-attempt-to-reliquidate-entries-at-higher-tariff-rate", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://blog.aiag.org/hubfs/aiag_logo-2.png" }, "name" : "AIAG" } } ```