Problem with buyer case

hello recently i sold an item (statue) with costly shipping costs  about 70$ to usa to a client,the buyer recieved the item broken so i recent one to him with charge,(i paid the shipping cost) the second one too went bent so i asked the buyer to return them  both to me and be refunded.but the buyer didnt marked these as a return and declared value for them , now these items are stuck in the customs here and im asked to pay taxes for them(the taxes would be 300$) for these items with the value the buyer declared.i cannot posibbly accept to do this ,these are my products also i cant pay 300$ for the broken ones,the buyer opened a case and my sole question is what the paypal would decide for? im not going to accept to get the products back and pay these 300$.also these products woyld be delivered again back to the sender(the buyer) any help  is welcomed thank you

You asked the buyer to return the items and they did so.They paid you for an item that turned up broken or bent so they deserve a full refund. Its up to you whether you collect them or not but normally if the buyer can prove that they returned the items they are refunded.  

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