Mourinho has refused to comment following the FA's decision to ban Dier for four matches and fine him £40,000 for jumping into the crowd and confronting a supporter following their shootout defeat to Norwich in the FA Cup back in March.
Today, when Mourinho was asked whether the punishment was too harsh during his press conference ahead of Thursday's clash with Bournemouth, the Tottenham manager responded: "I'm not going to answer.
"If I answer I am going to be in trouble and I don't want to be, so I have no comments about that."
Mourinho went on to admit that Tottenham will not appeal the decision as they don't want the situation to drag on.
When asked if an appeal was on his mind, the Portuguese manager responded: "I don't think so, honestly. Because if you appeal you have other risks and at least let's start next season without the suspension. We all know how it works at these FA decisions."