How to resolve the error - invalid cross reference id?

To resolve the error - invalid cross reference id - The Case Owner field is incorrect. Case Owner reads "Queue: Tier II", which is not a Salesforce ID. You will need to locate the Queue's ID (Setup > Administer > Manage Users > Queues), and place this in your CSV file. In addition, the Transferred To field also appears to be a user/queue lookup field, so you may need to adjust this field as well. Also, Case ID is null, but should probably be a non-null value. If you're doing this from a report, I suggest that you actually try running a SOQL query from the Data Loader to make sure you get a good look at how the data is supposed to be.