Questione giuridica chiave
Whether the appeal against the coercive enforcement decision was filed in time under the CPC.
Decisione estratta
No. The appeal period expired on 2015-09-17, while the appeal was mailed on 2015-10-09.
Motivazione estratta
Coercive enforcement orders are issued in summary proceedings; appeals must be filed within ten days of notification. The challenged decision was received on 2015-09-07, so the deadline expired on 2015-09-17. The filing was manifestly late and therefore inadmissible.