perl -F\\t -MXML::Simple -lane'
  @keys = @F and next if $. == 1;
  %hash = ();
  $hash{$keys[$_]} = [$F[$_]] for 0..$#F;
  print XMLout(\%hash, RootName => "whatever");
  ' infile

zsh-4.3.10[t]% perl -F\\t -MXML::Simple -lane'
quote>   @keys = @F and next if $. == 1;
quote>   %hash = ();
quote>   $hash{$keys[$_]} = [$F[$_]] for 0..$#F;
quote>   print XMLout(\%hash, RootName => "whatever");
quote>   ' infile
<whatever>
  <'Average Time'>1.39</'Average Time'>
  <'Date'>2010-06-02</'Date'>
  <'ID'>3</'ID'>
  <'Name'>30943</'Name'>
  <'Time'>00:00:50</'Time'>
</whatever>

<whatever>
  <'Date'>2010-06-02</'Date'>
  <'ID'>1</'ID'>
  <'Name'>4545</'Name'>
  <'Time'>00:01:03</'Time'>
</whatever>

<whatever>
  <'Date'>2010-06-02</'Date'>
  <'ID'>9</'ID'>
  <'Name'>8203</'Name'>
  <'Time'>00:01:00</'Time'>
</whatever>