My suggestion would be to first advise him that you will be approaching the police as the firearm has gone missing in transit. Suggest that if he has genuinely sent it that the courier must have possession so ask for a specific date for when it was sent so you can follow up wit the Arms office.
When and if you speak to the Arms office, it would not hurt to explain that you suspect he has not sent it and that he is potentially heading to a fraudulent situation, but if he thinks the AO is actually looking into it, he may be more inclined to tell the truth. A year is too long. If he cannot do this, he should have fronted up and admitted it earlier.
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