What is the ruling on selling a car mortgaged to a financing company to a person outside the country for cash, provided that the seller bears all the consequences, and then the seller reports it as lost after confirming its exit from the country?

It is not permissible to sell a mortgaged car except with the company's permission, because selling a mortgaged item is contingent upon the consent of the mortgagee. It is also not permissible to falsely declare its loss as a ploy to invalidate the company's right to the mortgage, for this is forbidden deceit and deception, and cooperating in sin and aggression is not permissible.