nielsbio

I wonder what you meen by "TD Takes Opinion of Few Knowledgeable Players and Gives the Ruling and then There is No Appeals Comm." Have you chosen to ignore any players right to appeal ANY ruling given by the TD? Ie. violating Law 92A: A contestant or his captain may appeal for a review of any ruling made at his table by the Director

I have much sympathy for your solution - and I might treat it the same way in the club etc. But I dont think it is legal D 10 is off cause the card to be played. OP says "Declarer called for a heart." Sure!, and "Declarer called for a 10'er." Same logic, but also not a distinct call. BUT. Has dummy played a card, before LHO tables his ♥ 9? OP says "Dummy reaches down to play a heart ..." That for me does not sound like a heart has been played yet, nor placed in a played position. I have the feeling, that you have to accept the TD's ruling for now. And then maybe (possibly) look at Law 73 (about misleading) AFTER the play. Not at all elegant, I agree.

Pardon me. Why involve the non offenders in the ruling? As I understand the OP the player has not tried to change her call. Therefore 25B is not relevant. As there is no second call to accept (or not), LHO is not part of the ruling. The 2D-call applies, and the partner must pass once. And it is also not relevant, whether the call came before or after the drop of the Ace. Quite another question is, whether you want to play by the rules or not; but that has no influence on the correct ruling as such.