Is it best to do inlet and outlet ports on a a-14 head

inlet is more important than exhaust

Ive heard it is the other way around care to explain?

assuiming the engine is normally aspirated the inlet side is more sensative to porting and polishing as the engine is working to suck air in from the atmosphere into the low pressure region in the cylinder. in the exhaust stroke the cylinder has just fired and so the gasses in the cylinder are hot and expanded causing pressure in the cylinder this as well as the piston comming up the bore force the exhaust gasses out of the cylinder and past rough ports etc. this is also why exhasut ports. other parts of the exhaust system are more importaant than port matching and surface texture (do it anyway but it's not as important as inlet)