...
$file = param('file');
...
$boundary = "------";
local $/;
binmode $file;
$encoded_file = MIME::Base64::encode($file);
open(MAIL, "| /usr/sbin/sendmail -n -t -oi") or die "Oh hoppala!";
print MAIL <<EOA;
From: $from
To: $to
Cc: $bc
Bcc: $bcc
Subject: $subject
Mime-Version: 1.0
Content-type: multipart/mixed; boundary="$boundary"
$boundary
Content-type: text/plain; charset="ISO-8859-1"
Content-transfer-encoding: quoted-printable
$text
$boundary
Content-type: image/jpeg; name="$file"
Content-transfer-encoding: base64
Content-Disposition: attachment; filename="$file"
$encoded_file
$boundary
EOA
close(MAIL);