Chip Logistics Ltd v Revenue and Customs: Excs 15 Sep 2005 Excs EXCISE DUTY – haulier’s guarantee for movement of duty unpaid goods – cancellation – reasonableness – appeal allowed Citations: [2005] UKVAT-Excise E00914 Links: Bailii Customs and Excise Updated: 18 July 2022; Ref: scu.271986