Questão jurídica principal
Whether the appeal was filed within the statutory time limit and admissible.
Decisão extraída
The appeal was manifestly late and therefore inadmissible; the court did not enter into the matter under the simplified procedure.
Fundamentação extraída
The filing fell outside the 30-day appeal period and the late submission made the remedy clearly untimely under Arts. 44-48 BGG and thus manifestly inadmissible under Art. 108 BGG.