@sgjava , Thank you so much, but even after I find the gpio.h from kernel source path and installed manually in /usr/src/linux-header-$(uname -r)/ , the configure script could not able to find the path of "linux/gpio.h" but finally I could solve the compilation by exporting the C_INCLUDE_PATH in the shelling using "export C_INCLUDE_PATH=/usr/src/linux-headers-4.14.72-v7+/include/:/usr/include/" , it's working now.. I could build the libgpiod on the Raspberry CM3.
once again thank you so much.
Regards,
Srini.