Questão jurídica principal
Whether the appeal was filed within the statutory time limit
Decisão extraída
The filing was late because the appeal period had expired on 2010-05-10 and the submission was posted only on 2010-05-14.
Fundamentação extraída
Under Art. 100(1) BGG and Arts. 44-48 BGG, the deadline had already lapsed when the appeal was lodged.