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What's the Right Ruling?

In a recent Bob Jones column, a hand appeared, played by Avi Kanetkar, in the Australian Summer Nationals:

                     

North
83
A107642
K107
AQ
South
AKQ1074
Q8
QJ43
5
W
N
E
S
1
P
6
P
P
P

The spots are approximate, and I didn't pay any attention to the auction, but North opened one heart, and Avi arrived at six spades.

 

West led a sneaky heart jack from the KJ9!  But the lead didn't matter, since trumps behaved, and the club finesse was onside, so all roads led to -980.  Avi won the ace of hearts, and pulled trumps.  On the third round, both opponents showed out, with RHO discarding a small heart.  East then realized that he held the spade jack, and played that, leaving the heart as a penalty card.

Naturally, the club finesse was no longer needed.  South cashed the heart queen, only to see West win it, and lead a diamond over to the ace.  One down!

 

A sneaky lead, followed by an (unintentional) Alcatraz revoke! 

So, what is the proper ruling:

 

Contract makes.
Down one.

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