Key legal question
Whether the cantonal authorities committed excessive formalism by treating the objection against the penalty order as late because the deadline expired on 2 January.
Extracted holding
No. Under cantonal law the deadline ended on 2 January, which was not a recognized holiday in Graubünden; filing on 3 January was therefore late.
Extracted reasoning
The court followed its prior case law: it is not excessively formalistic to apply a deadline ending on a day not recognized as a holiday by cantonal law, even if offices are closed. The appellant could still have filed at an open post office on 2 January.