TRANSACTION VALUE ON EWB

WHILE WE IMPORT GOODS FROM OTHER COUNTRY WE MADE PAYMENT SUPPOSLY USD 10000 I.E IC 71000 ( USD 71.00 ) BUT AT THE TIME GOODS ARRIVAL CUSTOM DEPT ACCESED GOODS AT 72500 ( USD 72.50 ).

SO IN THIS CASE ON WHICH AMT WE RAISE EWB AND IF ANY GST CLARIFICATION IS THERE PLZ PROVIDE ME.

THANKS & REGARDS