Buyer Not received item

Help im new to selling on ebay, i have despatched an item with tracking, its been signed for, has the correct address on it but the customer is saying he hasnt received it. The package has been sent and the tracking is saying delivered. Unfortunately all parcelforce are signing their own machines due to covid. Am i liable to pay back the customer even though he may have item

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You do realise that you cannot List all those Brand New Scooters on a Private Account ???  Private Accounts are for Selling your own Second Hand or Unwanted Items from around your Home. You cannot advertise your Web Site either. You are Trading illegally and need to upgrade to a Business. You need to go to Help and Contact at the top of the Page and type in "Upgrade My Account."