Southampton are mounting an appeal this Wednesday afternoon against their expulsion from the Championship play-offs, with the club branding the punishment "manifestly disproportionate to every previous sanction in the history of the English game."
An independent league arbitration panel is hearing the case following Tuesday evening's decision by an EFL disciplinary commission to remove the Saints from the promotion race over the 'Spygate' affair.
The St Mary's outfit were also handed a four-point deduction for next season after admitting three spying charges.
Southampton maintain the financial ramifications represent "by a very considerable distance, the largest penalty ever imposed on an English football club."
Southampton's 'spygate' scandal has gripped the Championship | GETTYChief executive Phil Parsons offered an apology "to the other clubs involved, and most of all to the Southampton supporters" whose "extraordinary loyalty and support this season deserved better from the club."
However, whilst acknowledging "what happened was wrong," Parsons insisted the club "cannot accept a sanction which bears no proportion to the offence."
The ruling has stripped Southampton of any chance at Premier League promotion, an opportunity valued at a minimum of £200 million.
"Southampton has been denied the opportunity to compete in a game worth more than £200m and one which means so much to our staff, players and supporters," Parsons stated.
The club drew comparisons with previous disciplinary measures to bolster their proportionality argument.
The Saints said they will provide an update following their hearing | PALeeds United received a £200,000 fine in 2019 for a comparable spying incident involving Derby County, though regulation 127 prohibiting observation of opponents within 72 hours of matches did not exist at that time.
Parsons highlighted that Luton Town's 30-point deduction in 2008-09 — previously the harshest sporting sanction in English football — was imposed on a League Two side "with no comparable revenue at stake."
Derby County's 21-point penalty in 2021 resulted in relegation, whilst Everton's eventual six-point deduction in 2023/24 followed losses of £124.5 million.
"Proportionality is itself a principle of natural justice," Parsons argued.
The disciplinary commission's decision reinstated Middlesbrough, who will now face Hull City in Saturday's final at Wembley.
Boro welcomed their expulsion, stating the sanction "sends out a clear message for the future of our game regarding sporting integrity and conduct."
The club has already commenced ticket sales for their supporters ahead of the showpiece match.
Should Middlesbrough and Hull ultimately meet, kick-off is scheduled for 3.30pm. However, if Southampton's appeal succeeds and they are reinstated, the match would revert to the originally planned 4.30pm start time.
A decision on the appeal is anticipated either later today or on Thursday.