Intake gasket

Looking for a friend, his intake will be a tight fit, but I think that a shim intake gasket will get by. Otherwise he will have to cut the intake. I had the same issue with my stock 318 build, I found a set of 273/318 shim intakes and didn't have to cut the intake.
We will get them! Thank all of you for help!

Are the intake bolt holes to the heads not lining up?

Or are the ports not lined up?