I thought if you can provide tracking info. then as seller you have a case to argue and that insurance was not the issue. Having said that, I ship from Thailand and there is no tracking even though I register my post. That in itself seems to deter false claims of non-delivery as I have very few so far. The few I have had I don't dispute anymore. It is a waste of time as Paypal will never let me win. I even had one case where the UPS website confirmed delivery in the USA!!But I could not confirm that I had shipped in the first place as they couldn't be bothered to log into the Thai postal website and enter the nunber I gave them That said all my items are low ticket so now I just consider it a business expense and try not to let it make me angry.