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    <title>1999 (9) TMI 891 - HIGH COURT OF CALCUTTA</title>
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    <description>A vessel cannot be arrested as a sister ship unless the claimant makes a prima facie case of legally relevant common ownership. The Court held that separate incorporation could not be ignored merely because different companies were ultimately linked to the same foreign State, since shareholding or common governmental interest does not by itself establish ownership of the ships. On the materials before it, there was no prima facie showing of fraud, sham structure, or grounds to lift the corporate veil, so the arrest was not sustainable and the order refusing to vacate it was set aside.</description>
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    <pubDate>Thu, 30 Sep 1999 00:00:00 +0530</pubDate>
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      <title>1999 (9) TMI 891 - HIGH COURT OF CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=108090</link>
      <description>A vessel cannot be arrested as a sister ship unless the claimant makes a prima facie case of legally relevant common ownership. The Court held that separate incorporation could not be ignored merely because different companies were ultimately linked to the same foreign State, since shareholding or common governmental interest does not by itself establish ownership of the ships. On the materials before it, there was no prima facie showing of fraud, sham structure, or grounds to lift the corporate veil, so the arrest was not sustainable and the order refusing to vacate it was set aside.</description>
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      <pubDate>Thu, 30 Sep 1999 00:00:00 +0530</pubDate>
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