Is it permissible to sue someone for importing a car that had sunk before its arrival, and is the seller considered legally liable for the goods according to Sharia, especially since there is a receipt mentioning the purchase of the car from him?

If the contract between you is an agency, then the agent is trustworthy and does not guarantee what is damaged while in his possession without negligence or transgression, whether with or without remuneration.

However, if the contract is a sale, the general rule is that if the sold item is damaged before it can be taken possession of, it is at the seller's risk. The ruling may differ upon receipt of shipping documents. If the sale is conditioned on delivery at the port of origin (exporting country), then receiving the documents is considered possession, and the goods enter the buyer's responsibility. But if the sale is conditioned on delivery at the port of destination, the seller bears the responsibility until the buyer receives them.