The Justice Department is resisting a judge's demand that a top customs official testify in court over delays in repaying billions of dollars in illegally collected tariffs to importers.

The Trump administration's Justice Department filed an emergency appeal on Tuesday to prevent U.S. Customs and Border Protection Commissioner Rodney S. Scott from testifying under oath before Federal Judge Richard K. Eaton on June 9 regarding why $166 billion in illegally collected tariffs remain undispersed to importers, as Judge Eaton grew frustrated with government delays and threatened to escalate to the Supreme Court.