#!/usr/bin/perl
use warnings;
use strict;

use Text::CSV_XS;

my $csv = 'Text::CSV_XS'->new ({ binary         => 1,
                                 auto_diag      => 1,
                                 keep_meta_info => 1 });
open my $in, '<:encoding(utf8)', shift or die $!;
while (my $row = $csv->getline($in)) {
    next if $row->[0] =~ m/^#/ && ! $csv->is_quoted(0);

    $csv->say(*STDOUT, $row);
}