Thanks for the above replies. I got a copy of his customs declaration. It clearly shows him declaring the value of the item. The item as gone back to customs for cancellation of the duty. Will they send it back to the US. I asked the seller to raise hell with USPS and get his item back. Will that help. He has promised to refund once he get`s the item in original condition. But the problem is, i have not even seen the item. If it was damgaged during transit, he may refuse to pay. Shall i escalate the dispute to case on ebay? I got a copy of his declaration and the note i sent him to declare the items corectly.