Cavani won the foul after being knocked over by forward Bouna Sarr, and curled the ball in off the underside of the crossbar in injury time to salvage a draw.
Neymar is accused of evading 20.04 million US dollars in taxes from 2011 to 2013 by using front companies to hide the true value of his income.
PSG players still felt pretty motivated, especially following their 3-0 home victory over Bundesliga powerhouse Bayern Munich in the Champions League group match.
The Spanish giants don't seem to miss their winger as it has been Lionel Messi who has been netting in goals consistently since the Brazilian's departure.
Ronaldo won the Spanish league and Champions League at Real Madrid, whereas, Messi and Neymar collected only the Copa del Rey title with Barcelona.
The Group B match at Celtic Park was one-sided and PSG led 3-0 at halftime with goals from Neymar, France forward Kylian Mbappe and Uruguay striker Edinson Cavani.
The 18-year-old striker started the game in a PSG attack also featuring Edinson Cavani and Brazil star Neymar, who joined this summer from Barcelona for a world record 222 million euros ($262 million).
In other matches in South America: Bolivia edged Chile 1-0, Peru beat Ecuador 2-1 and Uruguay defeated Paraguay 2-1.
Mbappe has been added to a glittering assembly of attacking talent that includes Brazil star Neymar, striker Edinson Cavani, and wingers Angel Di Maria and Julian Draxler.
With Paris Saint-Germain spending massively, French clubs paid out 697 million euros ($830 million) and made 619 million euros ($736 million).
UEFA's club finance monitoring panel intervened after Qatar-owned PSG broke the world record fee to sign Neymar from Barcelona for 222 million euros ($262 million) and on Thursday signed Monaco forward Kylian Mbappe.
Once PSG signed Neymar, the chances of Monaco holding onto Mbappe went down.
Although Neymar did not add to his three goals, his free kick led to PSG's second goal, which was scored by midfielder Thiago Motta.
Barcelona have mentioned that Dembele's contract will have a buyout clause of 400 million euros ($472 million).
Neymar was "stunned" by the legal action Barcelona had taken against him and confirmed he would seek the second payment be made by the club.
In a statement released by the officials, PSG reiterated that they have done nothing wrong regarding the Brazilian's transfer from Camp Nou.
Barcelona said on Tuesday that they want Neymar to pay back the bonus for a contract in October 2016 that tied him to the club through 2021. They also want an additional 10 percent interest.
Neymar has scored three goals and provided three assists in his first two matches for PSG following his world record 222 million euro ($261.8 million) move from Barcelona.
Brazilian striker Neymar scored twice as PSG routed Toulouse 6-2 in French league.
Besides Neymar, Emery said summer signing Dani Alves has improved his group from last season in certain areas.
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