According to Federal Law No. (5) of 1985 concerning the Civil Transactions Law of the United Arab Emirates, what happens if someone fails to deliver the goods but later claims that they were lost and they reappear?
If the goods that were claimed to be lost reappear, the judge shall order the person to deliver them. If the goods do not reappear after the claim of loss, the purchaser has the option to either reject or affirm the contract.