If you own not received a item you establish is it up to you to prove you hold not?

or the sender to prove you have

I ordered my daughter a toy out of the catalogue which have not arrived they are saying it has.
It's up to them to prove it. They need to show evidence that they shipped it to fire up with, usually in the form of a unloading. And they need to confirm with the shipping company that it get delivered. Your part of the business deal was getting the payment to them, it's up to them to fashion sure the product gets to you.
It is their responsibility to deliver to you the commodities you have ordered. That's the legal position, put simply.

Clearly they judge they have. Your position is that they haven't. Unless they have proof that the stuff were delivered (in that shape of a signature or something) to the correct address they must dispatch them again. Or refund you.
No they have to prove that its be delivered! They are currently breaking the law and i would be liable to let them know that! It is their responsibility to ensure that your order have arrived with you.

How Long Have You Waited For It?

If It's Been A Month Then Yes.

If It's Been A Week Then You Should Wait About Two Days Or So.
It is their responsibility, under the Sale of Goods Act and the Distance Selling Regulations. Some seller will accept the word of their courier, and some couriers will do something like steal a picture of your front door to "prove" delivery. But this is not proof as a picture could be taken anytime. Even a signature is not definitive, unless they can prove it belongs to someone who lives at your house.
It their responsibility to ensure the toy get there, asking them for a tracking number of the item if send via post or courier.. usually you hold to wait 28days for an item to be missing pants isn't it ;-)

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