i have done all the activity i.e mention below, please tell which step / activity i am missing.
BEGIN
DBMS_NETWORK_ACL_ADMIN.CREATE_ACL(
1) IMHO smtp.gmail.com requires secured connection and authentication but package utl_mail
is not supporting these functions. You can achieve this with utl_smtp.
2) The Apex_mail package run with the privileges of their definer (apex_scheama) and your acl list is defined for dbuser. Also here you have somehow do the smtp authentication .