Hi there, my item didn't show up, the seller and i have been told by courier that the item got lost

Hi there,

My item did not show up yet after a month and the seller and I have been working together and contacting the (courier sendle) to see where the item is, it still shows it's in transit and when we heard back from them basically they have told us they lost it. whats the next process to do from here as its not the sellers fault as he did post it. 

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