Questão jurídica principal
Whether the appeal against the cantonal ruling was sufficiently reasoned under Art. 42 LTF.
Decisão extraída
No. The appellant did not meaningfully address the decisive ground of inadmissibility, namely the lateness of the opposition.
Fundamentação extraída
A federal appeal must state conclusions and reasons and explain specifically how the challenged decision violates the law. Mere generic assertions or references to a different forwarding order do not meet that standard.