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    $csv_file = $cfg->val( 'General', 'inputDir' ) . '\\' . $csv_file;

...

    open( my $fh, '<:utf8', $csv_file )
      or die "Cannot read $csv_file: $!\n";

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open( my $fh, '<:raw:encoding(utf16)', $csv_file )
      or die "Cannot read $csv_file: $!\n";