Southampton say they have appealed their removal from the Championship play-offs as it is “manifestly disproportionate to every previous sanction in the history of the English game”.
An EFL independent disciplinary commission on Tuesday evening expelled Southampton from the play-offs and reinstated Middlesbrough, who are now set to face Hull City in the final on Saturday.
The St Mary’s club were also deducted four points in the Championship next season after admitting breaches of two EFL regulations.
Chief executive Phil Parsons apologised “to the other clubs involved, and most of all to the Southampton supporters” who he said “deserved better from the club”.
Saints’ appeal will be heard by an independent league arbitration panel later on Wednesday.
A statement added that what the club “cannot accept a sanction which bears no proportion to the offence”.
Southampton pointed to a £200,000 fine issued to Leeds United in 2019 for spying on Derby as evidence of precedent.
However, when the Elland Road club were punished seven years ago, regulation 127 – which expressly forbids observing an opponent within 72 hours of a game – did not exist. It was introduced as a result of Leeds’ wrong-doing.