What specific allegations did Indian investigators make against Pernod Ricard regarding its Scotch whisky imports?

Indian investigators alleged that Pernod Ricard 'intentionally complicated' its disclosures by introducing new internal malt codenames to hinder customs authorities' ability to compare imports with rivals, and that it failed to declare 'the true description of their imported malts (i.e. its exact composition and age)' with the intention to hide the actual value of the goods and avoid comparison, as stated in a government filing dated January 24.

How much tax does India claim Pernod Ricard owes, and what is the potential total financial exposure including penalties?

India claims Pernod Ricard owes nearly 30 billion rupees ($314 million) in back taxes, and under Indian law, penalties could push the total payout to more than $600 million — an amount equal to a fifth of Pernod's last year's Indian revenue of $2.9 billion and three times its profit.