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.

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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.

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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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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.

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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.

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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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Prior to joining Covington, Kate held various positions in the U.S. government. Most recently, Kate served in the Office of Multilateral Trade Affairs at the U.S. Department of State from 2009 to 2018, where she managed trade enforcement matters for the Department—including U.S. government actions under Section 301 and Section 232—and also participated in the negotiation of international trade agreements on behalf of the U.S. government.

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