possible check vacume hoses if its hookup properlly
You either have had the wrong valve seals installed, they are physically missing, or the valves are incorrect (too loose in the guides/stem too thin). The rocker arm seals will not contribute to your issue. If it did not have the oil smoke before you took the head off, the issue is with whatever the machine shop did. Valve seals have to fit TIGHT, or oil will go down the valve stem into the intake.
Take the head back to the machine shop & tell them to fix it. For free.
I have toyota corona 3s engine it smokes black and fuel consuption is high we have changed the engine oil and cylinderhead gassecate but still black smoke is comming what should i do
carb automatic choke sticking closed or your float setting too high causing flooding engine.
You may notice when fired up blue smoke that fades when warm, oilrings worn..
My Toyota ALTIS 2007 1.8 E after 20000km spark plug 2 & 4 is burned