Ghauri and another Pakistani umpire Anis-ur-Rehman have been accused, along with four other umpires from Bangladesh and Sri Lanka, of corruption by an Indian news channel which carried out a sting operation to get the umpires to speak on camera.
Ghauri has been shown speaking about corruption in cricket by umpires on Skype.
But on Tuesday he vehemently denied the allegations and said the video was fake.
Ghauri told reporters in Lahore that he spoke to the undercover reporter, who presented himself as a member of a sports management company, with regard to umpiring in the Sri Lanka Premier League (SLPL).
"I repeatedly told him that such matters are not discussed on phone," he said.
Insisting that the video was fake and had been altered by the channel, Ghauri said he has met Pakistan Cricket Board officials and informed them about his stance on the issue.
"I will take legal action once the board also completes its inquiry," he added. MORE