This is an illegal play, as its name suggests. It should attract a severe penalty. The following is an example:

South, the declarer, has to make three tricks in spades. Calling for the ♠️J from dummy and receiving a small card from his right-hand opponent, he fails to follow suit. Fourth hand will follow with either the ♠️Q or a low card. If low, declarer quickly corrects his revoke by substituting the ♠️10. If instead the ♠️Q appears, declarer corrects his revoke by producing the ♠️K. His left-hand opponent can now change his card but South takes the marked finesse on the next round.

This is one technique not to use.