We can update ADJUST QTY. BY in inventory adjustment record. For that we have to specify the Line Id for each of the Items.
Also, we need to eliminate the line Id 0 from the list.
Then we have to give Location( line level), item name , ADJUST QTY. BY, line Id and internal Id for mapping.

On csv import, the New quantity will be updated automatically based on ADJUST QTY. BY.