So let me get this right in my head.
You make an arrangement with a guy in China whereby he ships headphones to your customer. You pay him with the customers money and you make a hefty profit on the deal.
The headphones turn out to be carp and you finish up in trouble with your customers.
So you are now telling porky pies saying they were never received when in fact they were. The fact that your customers complained proves that. You got what you paid for but because the deal wasn't what you thought and because you didn't carry out due diligence regarding the quality and authenticity of the headphones you now say the man in China, who had no dealings with your customers, is at fault and you should tell porkies to get your money back.
Have I got that right?
If I were you I would be packing an overnight bag because if the boys with size 10 boots and woodentops hear about this they may well invite you to spend a few days with them helping them with their enquiries into a matter of fraud and you will want clean clothes and toiletries to use in what may well be an extended stay with them.   | 
