A valuation query means the assessing officer does not accept your declared transaction value. It happens most in electronics, in second-hand machinery, and anywhere declared prices across the market vary widely.
You can pay the higher assessment and move your cargo, or you can contest it and watch demurrage accrue while you do. In practice the answer is almost always both, in that order: clear under protest, get the cargo out, then run the appeal from a position where the clock is not costing you money.
An appeal needs evidence — comparable imports of the same code in the same period, your payment records, a supplier price list. It needs to be filed properly and followed. What it does not need is for your container to be sitting in a yard while it happens.