shipper

The carrier is protected to a certain extent and it is the shipper who bears the sanctions for misstating the goods to the carrier. As a result, "the carrier will be entitled to a recourse claim against the shipper for any inaccuracies, except the “good order and condition” prerequisite for which the carrier will bear full liability" (University of Oslo, 2014). If there is any issue once goods arrive at the destination or secured by the importer, the carrier should ensure he is free from any liability and direct the seller to make a claim against the shipper or insurance company.
 
Explanation:
"Load and count" should mean that both the carrier and the shipper loaded and counted the contents inside the trailer. If the carrier is not allowed to verify the content or sign the "load and count", this could be referred to as "shipper's load and count" instead. This changes the narrative in case of a shortage upon delivery, because the carrier can allege they were denied the opportunity to verify the load and count at shipping point.
 
 
References
University of Oslo. (2014). MISDESCRIPTION IN BILLS OF LADING AND THE USE OF THE LETTER OF INDEMNITY: A comparative study of English, Greek and Norwegian Law. DUO. https://www.duo.uio.no/bitstream/handle/10852/42089/5060.pdf?sequence=1&isAllowed=y