Private Complaints - Sars customs

I bought clothing on ebay for resale. The total cost was around R15000. I was requested by customs to submit my bank statement with the transaction highlighted. They also requested the seller to submit a commercial invoice for the goods purchased. Unbeknown to me the seller reduced the prices of the goods I purchased and this did not match the value I had paid as indicated by my bank statement. I was told by the shipping company that the goods would be abandoned. I queried this and asked the seller to rectify the invoice. The seller took forever to rectify and I only realised that he could have done this so that the time limit to lodge a complaint with eBay to lapse. After he submitted the corrected invoice I was given an R8500 rand bill for duty and I duly paid it. I was then told I had a penalty of R6000 for underdeclaration of the goods and a penalty of R6000 for late clearance of the goods. What I fail to understand is how do i underdeclare goods when they are using the bank statement I gave them indicating the value of the goods I purchased against the invoice given by a seller whose mission is do not know and don't have control over and also how did I not clear my goods on time since the seller took his time to send the correct invoice

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