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$ perl -wE 'if (0) { label: say 1 }; goto label'
Can't find label label at -e line 1.
...
Use of "goto" to jump into a construct is deprecated at -e line 1.
1
^C # aborted, because it loops

#!/usr/bin/perl
...
__END__
here
here

$ perl -wE 'sub g() { label: say "here" }; g; goto label'
here
Can't find label label at -e line 1.