use warnings;
use strict;
use Data::Peek;
use Text::CSV_XS qw/csv/;

DDumper csv( in=>*DATA, escape_char=>"\\",
	filter => sub { $_[1][0] !~ m/^\s*#/ });

__DATA__
# This is a comment
a,b,c

# Also a comment
x,y,z
"#not",a,comment
\#also,not,"a comment"