$VAR1 = '';
$VAR2 = {
          'FIFTH' => '12345',
          'COMMENT' => '"Perl parsing"',
          'SEVENTH' => 'QWERTY',
          'FOURTH' => '"RANDOM"',
          'SECOND' => '"ID"',
          'FIRST' => '"TEST"',
          'THIRD' => '123',
          'SIXTH' => '6789'
        };



##</code><code>##

my $rec;
        while ( <$fh> ) {
        if (s/^\[(.*?)\]\s*//){$rec = $1}

##</code><code>##

(
  "CELL_NAME",
  {
    COMMENT => "\"Perl parsing\"",
    FIFTH   => 12345,
    FIRST   => "\"TEST\"",
    FOURTH  => "\"RANDOM\"",
    SECOND  => "\"ID\"",
    SEVENTH => "QWERTY",
    SIXTH   => 6789,
    THIRD   => 123,
  },
)