It happened to me lately. I was expecting 2 pairs of shoes from AE.Package came all the way from a Chinese factory up to the final mail service office that was supposed to deliver it to my place. Then it got lost. Supposedly. Someone there robbed it. It was scanned there but never reached my door. Tracking never updated.

OP I really hope the buyer is not trying to pull a stupid move on you. It's bad luck for him and he needs to understand that it is not your fault.

He should wait it case it tuns up somehow or realize this is part of the risks accepted by the buyer when buying a rep M2M