Hello,
Your static statement and access-list entry for inbound smtp traffic looks correct to me. I would try running a capture on the inside interface of the ASA and make sure you see the smtp traffic leaving that interface destined for the exchange server.
1-'capture interface inside'
2-initiate inbound smtp traffic
3-'show capture '
4-'no capture ' when finished
You can also try enabling the ASA's logging buffer and see if there are any log entries being generated by SMTP traffic attempting to traverse the ASA.
1-'conf t'
2-'logging buffered info'
3-initiate inbound smtp traffic
4-'show log' or 'show log | grep
5- 'no logging buffered info' when finished
Hope this helps.