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my $fh = new IO::Uncompress::Gunzip "input file",
    or die "Cannot open file ..." ;

my $line = <$fh> ;

my $fh = new IO::Uncompress::Gunzip "input file",
...
    or die "Cannot open file ..." ;

my $line = <$fh> ;

sub rewind
{
...
}

rewind($fh, "somefile");