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I have two custom fields on a record (Time Of Day, Timezone) that I plan to extract using M/R. In a given scenario it could contain 10:00 am, Baghdad. Now when I extract it via code, I'm getting a date in PDT/GMT(?) that says 10:00am which is incorrect. Now when I try to format it using formatter, it would give me an incorrect conversion as it assumed that it's 10:00am PDT/GMT. How do you get around this?

in general all Date objects in SuiteScript are in pacific time

and the N/format modules are designed to convert that Date to and from strings using the current user's timezone

it sounds like you are overriding that with the timezone parameter, but the Date will still represent the hours in Pacific time