I don't think this is the case. If any goods damage / loss during the transportation, it is the rules to 賠償運費的3倍. But the case is, the goods send to her, and she loss it (not in the middle of the transportation), so she is responsible and to 賠償 in full, as she missed your goods.
I use few number of transportation agency too, if there is any good loss in their store, they will 賠償the whole price and credit to my monthly statement. This is the real life and practice.