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The absolute answer is the one that's been decided during the pre-game conference for this particular game. It's pretty much agreed upon that the off wing official (the opposite side) is in the best position to accurately judge forward or not, provided he's still on the LOS.
If your crew decides that someone should "punch" for a backwards pass (many crews would rather nobody punch), the important thing to realize is that if you punch, and another official considers the pass forward and stops everything as an incomplete pass, be ready to convert your one-armed punch into a two armed incomplete pass signal, as you support his judgment.
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