On November 5, 2025, the U.S. Supreme Court is set to hear the Trump Administration’s appeal of lower court decisions holding the imposition of certain tariffs under the International Emergency Economic Powers Act (“IEEPA”) unlawful. If the Supreme Court rules that IEEPA does not authorize tariffs, the government would no longer have authority to collect them and importers should receive refunds for unliquidated entries and liquidated entries that have been properly protested. However, even if the Supreme Court holds unequivocally that IEEPA does not authorize any tariffs, the availability of refunds is not certain. Given the President’s commitment to maintaining tariffs and the economic and logistical implications of refunding billions of dollars in IEEPA tariffs, it is possible the President may take actions to avoid issuing refunds altogether.

Click here to read the full alert on cov.com.

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Photo of Arun Venkataraman Arun Venkataraman

Arun Venkataraman leverages 20 plus years of government and private sector experience to provide legal, policy, and strategic advice to clients on a range of international trade matters.

Arun joined the firm after serving in senior roles at the U.S. Department of Commerce.

Arun Venkataraman leverages 20 plus years of government and private sector experience to provide legal, policy, and strategic advice to clients on a range of international trade matters.

Arun joined the firm after serving in senior roles at the U.S. Department of Commerce. Most recently, he served as the Senate-confirmed Assistant Secretary of Commerce for Global Markets and Director General of the U.S. and Foreign Commercial Service at the International Trade Administration (ITA) from 2022-2025. Arun led the federal government’s efforts to expand commercial opportunities for U.S. firms overseas and foreign firms in the United States, including by facilitating deals between U.S. and foreign companies, improving commercial policy environments, resolving barriers to trade and investment, and negotiating governmental agreements to promote commercial partnerships. He also served as Counselor to the Secretary of Commerce, advising the Secretary on all aspects of foreign economic policy within the Department. In this role, Arun led negotiations with foreign governments on technology policy, as well as Section 232 steel and aluminum tariffs.

Before joining the Biden Administration, Arun was Senior Director, Global Government Engagement, at Visa. He developed and executed engagement strategy, in advocacy before the U.S. and foreign governments, as well as with trade associations, international organizations, and other stakeholder groups on a range of international policy issues including digital economy, trade, tax, and sanctions.

During the Obama Administration, Arun served as ITA’s first-ever Director of Policy, where he led efforts across the Commerce Department to remove global trade and investment barriers and strengthen the global competitiveness of U.S. industry, including in such markets as China and India. This included leading Department efforts to support Trans-Pacific Partnership (TPP) negotiations, pass Trade Promotion Authority (TPA) legislation, and secure improvements in China’s competition law and semiconductor policies.

Arun also served in the Office of the U.S. Trade Representative (USTR) as the Director for India, where he led the development and implementation of U.S.-India trade policy, for which he received the agency’s Kelly Award for outstanding performance and extraordinary leadership. He also served as USTR’s Associate General Counsel, representing the United States in litigation before the World Trade Organization (WTO) and in bilateral and multilateral negotiations on international trade agreements.

Prior to USTR, Arun was a Legal Officer in the Appellate Body Secretariat at the WTO, where he advised on appeals in litigation between countries under WTO rules. He also served as a Law Clerk for Judge Jane A. Restani at the U.S. Court of International Trade.

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Photo of Gabe Neville Gabe Neville

Gabe Neville, a non-lawyer, helps clients navigate the complexities of federal policymaking and proactively engage the legislative and executive branches of government. Using an intimate knowledge of the government gained over thirty years in politics, Gabe helps clients understand policymakers, conservative politics, and…

Gabe Neville, a non-lawyer, helps clients navigate the complexities of federal policymaking and proactively engage the legislative and executive branches of government. Using an intimate knowledge of the government gained over thirty years in politics, Gabe helps clients understand policymakers, conservative politics, and the legislative and regulatory tools available to advance their agendas. He also advises on responding to congressional inquiries and invitations to testify.

Gabe supports clients in sectors as varied as mining, franchising, technology, and life sciences and has substantial experience advising on appropriations, critical minerals, energy, food regulation, health, human rights, intellectual property, labor, social media content moderation, telecommunications, tax, and international trade.

He joined Covington after nearly two decades as a senior congressional staffer and chief of staff to a senior Republican member of the House Energy & Commerce Committee. He previously worked as a Pennsylvania state legislative staffer, Republican campaign professional, and journalist.

Gabe has deep relationships in Republican politics and the conservative movement. As a congressional staffer he frequently chaired meetings of the Values Action Team (VAT) and attended weekly meetings of the Republican Study Committee (RSC). Gabe continues to work with these and other center-right organizations that constitute the base of the Republican Party and frequently drive its priorities.

Gabe was chief of staff to the chairman of the Energy & Commerce Health Subcommittee, which oversees a wide range of government health programs and issues, including public health; hospital construction; mental health and research; biomedical programs and health protection in general, including public and private health insurance; food and drugs; and drug abuse. The subcommittee has jurisdiction over federal agencies responsible for public health programs, regulation, and administration. They include the Department of Health and Human Services (HHS), the Food and Drug Administration (FDA), the National Institutes of Health (NIH), the Centers for Disease Control (CDC), the Centers for Medicare and Medicaid Services (CMS), and others.

At Covington, Gabe has prepared dozens of corporate executives, nonprofit leaders, academics, and nominees for congressional committee hearings. These range from routine policy hearings to high-stakes, high-profile congressional investigations.

He is the author of The Last Men Standing: The 8th Virginia Regiment in the American Revolution and many deeply researched articles on the Revolutionary War and the Founding Era.

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Photo of Hardeep Josan Hardeep Josan

Hardeep Josan is a seasoned trade litigator who draws on over 15 years of experience at the U.S. Departments of Justice and Commerce to represent clients before the U.S. trade agencies and courts.

Hardeep joined Covington from the U.S. Department of Justice (DOJ)…

Hardeep Josan is a seasoned trade litigator who draws on over 15 years of experience at the U.S. Departments of Justice and Commerce to represent clients before the U.S. trade agencies and courts.

Hardeep joined Covington from the U.S. Department of Justice (DOJ), where she served as a Trial Attorney in the International Trade Field Office and represented the United States in all aspects of trial and appellate litigation involving international trade and customs cases. She presented oral argument in the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit, and engaged in settlement negotiations. Her work at the DOJ included challenges to U.S. Customs and Border Protection decisions concerning classification, valuation, the Enforce and Protect Act, and the Forced Labor Act, as well as challenges to U.S. Department of Commerce decisions concerning antidumping and countervailing duty proceedings.

Hardeep was also a Senior Attorney in the Office of Chief Counsel for Trade Enforcement and Compliance at the U.S. Department of Commerce, where she served as in-house legal counsel to agency officials by advising on statutory and regulatory requirements, judicial precedent, and agency practice during administrative proceedings and regulatory rulemaking processes.

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Photo of Alex Cave Alex Cave

Alex Cave is a litigator focusing on appellate and regulatory matters. He applies his experience as a law clerk at the Supreme Court of the United States and the U.S. Court of Appeals for the D.C. Circuit to tailor arguments and strategies that…

Alex Cave is a litigator focusing on appellate and regulatory matters. He applies his experience as a law clerk at the Supreme Court of the United States and the U.S. Court of Appeals for the D.C. Circuit to tailor arguments and strategies that maximize the potential for successful outcomes for his clients. He has briefed matters in several federal and state appellate and trial courts, as well as the Supreme Court of the United States. Alex has particular expertise in administrative law matters, including challenges to agency action under the Administrative Procedure Act. He has also advised and defended clients in an array of antitrust matters, including class actions and government investigations and enforcement actions.

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Photo of Kate McNulty Kate McNulty

Kate McNulty is a senior associate in the Washington office who helps clients navigate complex international trade and investment matters. She counsels companies, trade associations, and governments on U.S. trade and tariff measures, as well as implementation of responsive measures by foreign governments.

Kate McNulty is a senior associate in the Washington office who helps clients navigate complex international trade and investment matters. She counsels companies, trade associations, and governments on U.S. trade and tariff measures, as well as implementation of responsive measures by foreign governments. She provides legal and strategic advice to clients on global policy issues and geopolitical risks, including assessing and mitigating reputational, economic, or physical risk to their businesses or investments. She advises clients on the application and use of international treaties—including free trade agreements (FTAs), bilateral investment treaties (BITs), and agreements under World Trade Organization (WTO) framework—to open markets and resolve disputes, also advising clients seeking to understand and engage with the negotiation and implementation of such agreements.

Kate also focuses her trade practice on U.S. anti-forced labor laws as well as business-related human rights matters, advising clients on the application and enforcement of the Uyghur Forced Labor Prevention Act (UFLPA) and Withhold Release Orders (WROs) issued by the U.S. government. She helps clients develop and implement strategies to mitigate supply chain risks, including by building compliance programs, developing due diligence procedures, and conducting risk assessments. She also advises clients on conducting human rights-related investigations and implementing related findings.

Kate has represented corporate clients in both commercial and investment treaty arbitrations, including under ICSID, ICC, UNCITRAL, and ICDR rules, and also represents clients in proceedings before U.S. administrative bodies and U.S. courts, including in trade remedy proceedings (AD/CVD).

She also maintains an active pro bono practice focused on international human rights and public international law. She has represented U.S.-funded media outlet Radio Free Europe/Radio Liberty to secure the release of one of its journalists in a prisoner exchange with Russia. Her work also includes representation of the Clooney Foundation for Justice, the American Bar Association Center for Human Rights, and the Public International Law & Policy Group.

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Photo of Julia Shults Julia Shults

Julia Shults is an associate in the firm’s International Trade Practice Group in the Washington, DC office.

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