Assertion: Inland Ports are deep water ports built away from the actual ports
Reasoning: Inland ports are located away from the sea coast and they are linked to the sea through a river or a canal.

Assertion (A) is not true but Reasoning (R) is correct.

Out ports are deep water ports built away from the actual ports.
Inland Ports: These ports are located away from the sea coast. They are linked to the sea through a river or a canal. Such ports are accessible to flat bottom ships or barges. For example, Manchester is linked with a canal; Memphis is located on the river Mississippi; Rhine has several ports like Mannheim and Duisburg; and Kolkata is located on the river Hoogli, a branch of the river Ganga.
Out Ports: These are deep water ports built away from the actual ports. These serve the parent ports by receiving those ships which are unable to approach them due to their large size. Classic combination, for example, is Athens and its out port Piraeus in Greece.