Paid but not delivered goods

I paid BOOX for the goods two months ago. UPS did not deliver the goods. BOOX refuses to solve the situation - they say it must be solved with UPS. UPS refuses to solve the situation - they say it must be solved with BOOX. BOOX claims, that according to information from UPS, the package was delivered. UPS claims, that refunds for package loss will be paid to BOOX.

I have no money and no goods :-( What do you recommend?