I won an item, the seller has sent an EMPTY box, no item enclosed. What do I do?

I won an item on Ebay.  The seller has sent to an EMPTY box without my item in it.  I have messaged them twice but no response.  I can tell that the box has not been tampered with as the sellotape around the box is underneatheth the Post Office signed for label.  What is the best way of dealing with this problem.  

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Go to "More Actions", far right of item on your My eBay Purchase History page, click on Return this item > Doesn't match description, and if necessary escalate it to eBay after 8/9 days.