so my point is the buyer offered.... a tracking number as evidence.

The seller offered third party verification that the item was not returned in the same condition.

Paypal sided with.... a tracking number and against the seller (their customer).

The customer complained......again...... and paypal asked their customer for more

supplementary information ie a police report. After receiving the police report number Payapl still refused to refund their customer and produced another hoop ie asked for a statutory declaration

copy and paste of the OPs post below

"i had to go and report it to the police which i did and got a card off the officer with his name ,event number etc and sent it to paypal

paypal would(nt)?(sic) accept it as they said they needed it on a police letterhead with the a statement of the events,his name,badge number ,etc...

i informed them that the police offer said they dont provide that and for them to call him

i told paypal to call the police station and they said they wouldnt 

they said i now have to supply a stat decleration which i did "

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So the buyer supplied a tracking number and paypals customer ie. the party that pays the fees the seller was made to  jump through hoops like a trained animal but thankfully persistance won out......

Paypal customer service??? what's that????