OP, let's get the facts in place before we look at theoretical, and possibly inapplicable, reasons which might form the basis of an out-of-time application.
the original ticket is a council parking ticket.
Is incorrect, it's a moving traffic ticket. Your post suggests this was received.
DVLA may or may not be relevant depending on whether the vehicle was leased/hired.
So:
Pl reinstate the reference number and VRM in the Notice of Enforcement, we can then see whether it's possible to access the video online;
Pay the £280 - hopefully this is still an option;
Confirm whether your cousin received the PCN (and any other correspondence) and if the vehicle is leased/hired or they are the registered keeper.
