US Law, Stolen Items, Legal Question, Criminal

I have a situation and am curious what others think about the legal standing. I will try to describe the somewhat complex situation below:

Customer A purchases 1 item from my on line store value $5.00, on the same day, Customer B Purchases 8 items from My store value $236.

3 days later Customer B e-mails that he received Customer A's order by mistake, He describes the item received, and has customer A's name and invoice number. he also says he has not yet received his order.

Since those were my only two shipments that day, I assume I must have switched the labels and sent customer B's items to customer A. I contact customer A and he claimes he only received what he ordered. Which seems odd as this was an unusual order and for me to have packed the same order twice by mistake seems unlikely, but I take him at his word and refund customer B $236 for his lost coins.

Now I see that at least two of the Lost items were posted on E-bay, using my photos by customer A. I contacted customer A and he claims to have used my photos for other items he purchased elsewhere. But it just so happens that the only two pictures of mine he used this way, were two items from the missing shipment. These are unique items and no 2 are identical so they are easily identifiable.

I see only two logical explainations for this
1- I did switch the labels and Customer A received customer B's items and chose to deny it and sell them on E-bay.
2- Customer A and B were working together to pull off this scam.

Both customers are in the US so would fall under US Law. So my question is, does this seem to be enough for Criminal action? I would certainly think so, and plan to try to move forward with it ASAP. But Thought I would see if any of the legal experts here had any thoughts first?

Thanks in Advance,
Jerome