Indian investigators have accused Pernod Ricard, the producer of Chivas Regal whisky, of withholding the age and composition of its Scotch whisky imports to evade tariffs, resulting in a tax demand of $314 million. The investigation revealed that Pernod allegedly complicated its disclosures using internal codenames for its malt products, which made it difficult for customs to compare its imports with those of competitors. The Indian government claims that Pernod undervalued its bulk Scotch concentrate imports by 67.49%, which allowed the company to significantly reduce the 150% tariff imposed on these goods. If Pernod loses the legal battle, it could face total penalties exceeding $600 million, a substantial sum compared to its $2.9 billion revenue in India last year. Pernod has denied any wrongdoing and is challenging the findings in court, arguing that it was not provided with complete pricing data. The ongoing tax dispute is compounded by other legal challenges the company faces in India, including an antitrust case and a ban in New Delhi over liquor policy violations.