Hi Gaurav,
If you opt for context objects we need to create multiple objects for each directory [Channels and communication components].
you need to create ESR objects to achieve your requirement.You can choose any of the following options.
Please go through the below blog
Java mapping
Placing file in two different directories using single receiver communication Channel
Adapter Module
Send File to Two Different Locations using Adapter Module
ASMA & variable substitution
File Sender Adapter - Polling Multiple Directories - Process Integration - SCN Wiki
If you don't want to go for java mapping create message mapping and use dynamic configuration to create files name and identify the directories in runtime.
Regards
Bhargava Krishna