Accessory Overstocks Took my money never received the product. New York

I ordered from this company in early December 2017. They took the money out of my bank account the same day. I never received my order.  I emailed the company numerous times as well as many phone calls.  Finally they responded on the site that the order had been shipped with tracking.  There was never any tracking.  The phone number was disconnected and I have never heard back from the company.  I filed a formal complaint with the BBB but of course there is nothing they can do, and the case was closed.