False 406 and 498a

Hi! Thanks for the question! 

First of all please clarify - after 3 years your divorce or after 3 years of your marriage?

Section 406 IPC entails Breach of Trust. She wants you to be punished under the section for not returning the articles that she entrusted to you. 

If you want to get rid of the matter, just return whatever she has written in the list (Only) if you really have it.

In case of legal proceedings, you are advised to obtain certified copies of her complaint made before and any other material which she has alleged against you prior to issuing the latest notices under Section 406 IPC. Further, you should take advantage of contradiction between her allegations made vide her complaint and her statement recorded in the Mahila Helpline, and vide content of this notice under Section 406 IPC.

If at the time of marriage, or thereafter, any list of dowry articles has been duly signed by both the parties, she can sue upon you and claim those articles only. If no list has been signed by you, she cannot claim even a single spoon from you as per the prevailing law. Further just engage a good lawyer. The defense in such cases is not very complicated if handled properly. 

Good Luck!