Question juridique clé
Whether the appeal could be heard despite non-payment of the advance costs within the deadline.
Solution extraite
No. Because the appellant neither paid the advance costs in cash nor proved timely payment by account debit, the court had to decline to enter into the appeal.
Motifs extraits
After service of the non-extendable grace period under Art. 62(3) BGG, the appellant did not comply with the payment requirements or provide the required debit confirmation; non-entry followed under Art. 108(1)(a) BGG.