You have not taken LEGAL DELIVERY of it... you have taken LEGAL RECEIPT of it. Nothing was actually delivered. It did not leave the shop and delivered to another destination. It was received within the shop and then removed by the purchaser. THIS IS NOT DELIVERY!

(since you like to be technical about the use of words!)

I realise you have a learned friend... but even they can misinterpret the english language.

And with all due respect, the context of the term COD is within the EBAY selling policies, and i bet the legals working for ebay far outweigh the credentials for your lawyer friend. 🙂

Its the molehill we are discussing  here... not the mountain you have brought into this topic.