Excess Assessable value

In my view Yes, Whatever you pay as IGST may be claimed if eligible as Input credit. Otherwise you may also claim for refund from the Customs. 

In Invoice amount column valu is ok., but in Assessable value column amount is wrong , hence automatically IGST value is comes wrong.
But while filling gstr ok 3b invoice value & IGST amount is matched, even though suppose we claim IGST amount for paying out put liability, is it right?

Are there any consequences