PAYPAL DISPUTE - URGENT HELP PLEASE

I sold a doll to a buyer in Italy - REGISTERED POST 24 JANUARY 2014. The buyer lodged an ITEM NOT RECEIVED against me.

The buyer refused to pay $30 (customs fee?) so Milan P O will not deliver it.

PAYPAL HAS RULED IN HER FAVOUR BECAUSE THERE IS NO TRACKING NUMBER.

AUSTRALIA POST HAVE INVESTIGATED THIS FOR ME AND SAID THAT THE PARCEL ARRIVED IN MILAN 1ST FEBRUARY.

I HAVE SENT PAYPAL ALL THE INFO EG. REGISTERED DOC AND EXPLAINED MY CIRCUMSTANCES.

DOES ANYONE THINK THIS IS FAIR THAT THIS EBAYER IS ALLOWED TO BREAK THE CONTRACT??? I AM SO VERY UPSET.

THANKS EVERYONE