Should faulty goods sent by courier from a Computer parts supplier that are Dead on Arrival (DOA) be returned at the customer's expense or the supplier's?

I can understand if the goods develop a fault after purchase that the customer must return them at their expense and the supplier will replace or repair and return them to the customer at the supplier's expense.

Is the process different if the customer is an individual compared to a company?

If the goods have a manufacturing fault, DOA when they arrive should it still be the customer's cost to return them for replacement or should the supplier cover the return cost and replace or repair since they should not have sent faulty goods in the first place?

The supplier has imported the goods from China and sold to the customer in sealed packaging so it is hard for them to test them first.