South led ♣K and partner encouraged. The director was summoned by North after 4 rounds of Clubs. North said that 3NT was played. And now North was on lead on the 5th trick, however, before North played to the 5th trick, the declarer, E, showed his remaining 9 cards to two opponents and the dummy. There was silence for a few seconds before declarer said "Afterall, I have to finesse".
At this point, director was summoned to the table. North said that there was about 8-10 seconds of break of tempo for the declarer to make this statement. South and West also agreed but E said that there were about 5-6 seconds before making the statement.
How will you rule?

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W N E S
2♥
P P 3N AP
2♥ was alerted and explained by north as 6-11 HCP, 54+ Majors