Package shipped, sent back, tampered with

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Good morning everyone,

Regarding the auction about which I had already posted a question (item not delivered and refund by eBay),

I’m asking how to behave in this case:

The package was returned to my address yesterday, and it’s obvious that it was opened, tampered with, and it’s likely that no delivery attempt was even made at the destination. It could also be possible that the recipient did not make any effort to collect it.

At the moment the buyer has been refunded by eBay.

I need to recover the shipping costs. How can I proceed?

Should I open it and check the integrity of the contents?

Thanks everyone!