Basically, you only want incoming SMTP connections to be allowed by only your ISP's server, and no other SMTP server?
To do this, I would issue the following ipchains rule:
ipchains -A input -p tcp --dport 25 --source ! AAA.BBB.CCC.DDD/XX -j DENY -i ethX
Where AAA.BBB.CCC.DDD is the IP address and/or network number of the ISP's SMTP server and /XX is the CIDR notation of that respective subnet/host.
The exclamation mark denotes "deny all BUT AAA.BBB.CCC.DDD/XX" as is necessary.
-p tcp--dport 25 denotes protocol TCP, destination port 25 (SMTP)
ethX is the outward facing ethernet device, possibly eth0 or eth1.
Some common CIDR notation for subnet masks:
255.255.255.255 = /32
255.255.255.0 = /24
255.255.0.0 = /16
255.0.0.0 = /8
Hope this helped,
Nathan