Responsa על גיטין 61:4

Q. While A and B were in Hungary, A gave to him ten gilded vessels and two copper ones for delivery in Mayence. The gilded were to be delivered to C, and the copper to D. B, however, failed to deliver the vessels as instructed. A long time afterwards, A's brother came to Mayence and asked B about the vessels. B said that he forgot to deliver them at the time; and that he lost them without knowing exactly where, either in Mayence or in Hungary. He was, therefore, willing to pay A for the value of such vessels in Hungary. A, however, demanded the price of such vessels in Mayence.
A. If the place where B lost the vessels were known, B would have to pay their price as of that place. However, since the place of the loss is not known, B must pay the amount the vessels cost in Mayence.
SOURCES: Pr. 935; Mordecai Hagadol, p. 152 b.