Section 27 FEMA Act 1999 - Staff of Special Director (Appeals)
Section 27 of the Foreign Exchange Management Act, 1999 deals with the officers and employees provided by the Central Government to the office of the Special Director (Appeals), their administrative supervision, and their service conditions.
What does Section 27 of FEMA provide?
The current Section 27 is titled Staff of Special Director (Appeals). It establishes the administrative framework for personnel serving in the office of the Special Director (Appeals).
Section 27 - Staff of Special Director (Appeals)
Sub-section (1): The Central Government is responsible for providing the office of the Special Director (Appeals) with such officers and employees as it considers appropriate.
Sub-section (2): Those officers and employees perform their functions under the general superintendence of the Special Director (Appeals).
Sub-section (3): Their salaries, allowances and other terms and conditions of service are to be prescribed under the Act.
For the authoritative statutory wording, refer to the Foreign Exchange Management Act, 1999 on India Code.
Meaning and scope of Section 27
1. Central Government provides the staff
Section 27(1) places responsibility on the Central Government to provide officers and employees for the office of the Special Director (Appeals). The provision does not prescribe a fixed number of posts. It leaves the staffing level to the Central Government, which may provide such personnel as it deems fit.
2. General superintendence of the Special Director (Appeals)
Under Section 27(2), officers and employees of the office discharge their functions under the general superintendence of the Special Director (Appeals). In this context, general superintendence refers to the administrative oversight and supervision contemplated by the statutory provision.
3. Salary, allowances and service conditions
Section 27(3) provides that salaries, allowances and other terms and conditions of service of these officers and employees shall be as prescribed. Under FEMA, the expression prescribed means prescribed by rules made under the Act. Section 46 gives the Central Government rule-making power, including in relation to the salaries, allowances and other conditions of service of officers and employees of the office of the Special Director (Appeals).
Who is the Special Director (Appeals)?
Section 17 of FEMA provides for appointment by the Central Government of one or more Special Directors (Appeals) to hear specified appeals against orders of Adjudicating Authorities. Section 27 is concerned with the staff supporting that appellate office; it does not itself define appellate jurisdiction or the procedure for deciding an appeal.
2017 amendment to Section 27
The Finance Act, 2017 reorganised the tribunal framework applicable to FEMA. Section 165 of that Act substituted Section 27 with effect from 26 May 2017. Consequently, references in the former Section 27 to officers and employees of the Appellate Tribunal were removed from this particular provision, and the section now addresses only the staff of the Special Director (Appeals).
The amendment can be verified in the Finance Act, 2017 on India Code.
Section 27 at a glance
Subject: Staff of Special Director (Appeals).
Staffing authority: Central Government.
Supervision: Special Director (Appeals).
Service conditions: Salaries, allowances and other terms and conditions are prescribed under FEMA.
Current wording effective from: 26 May 2017.
Related FEMA provisions
Section 27 should be read with Section 21 concerning qualifications for appointment of the Special Director (Appeals), Section 23 concerning the service conditions of the Special Director (Appeals), and Section 28 concerning procedure and powers.
Official legal sources
For current statutory verification, consult the consolidated FEMA text on India Code and the FEMA Act published by the Department of Economic Affairs, Ministry of Finance.