kheaders: remove the last bashism to allow sh to run it

'pushd' ... 'popd' is the last bash-specific code in this script.
One way to avoid it is to run the code in a sub-shell.

With that addressed, you can run this script with sh.

I replaced $(BASH) with $(CONFIG_SHELL), and I changed the hashbang
to #!/bin/sh.

Signed-off-by: Masahiro Yamada <yamada.masahiro@socionext.com>