Questione giuridica chiave
Whether the complaint showed that the cantonal court's factual findings were manifestly incorrect under Art. 97(1) BGG.
Decisione estratta
The appellant did not establish that the factual finding was manifestly incorrect; the supporting documents did not concern the specific postal item.
Motivazione estratta
The challenged submissions were unrelated to the concrete shipment, so the factual finding could not be shown to be obviously wrong.