My question is
If $x$ is a boundary point of $S$ ($S$ is subset of $R$), does every ball of $x$ contain both interior points and exterior points of $S$?
I think this is false.
Since $R$ is union of $\mathrm{int} \ S$, $\mathrm{ext} \ S$,and boundary of $S$.
Suppose $\mathrm{int} \ S =\emptyset$, then $R$ is union of boundary point and $\mathrm{ext} \ S$.
Then ball of boundary point does no contain any interior points.
Not sure wheter this is valid counter example and $\mathrm{int} \ S$ can be assumed to be empty.
Anyone please correct me if I am wrong and give me any counterexample?
Yes, this is correct. As for an example of a set with empty interior, consider $\Bbb Z$ the set of integers, as a subset of $\Bbb R$.