This is due to we open the offload by default.
root@GL-MT1300:~# uci show firewall.@defaults[0]
firewall.cfg01e63d=defaults
firewall.cfg01e63d.syn_flood=‘1’
firewall.cfg01e63d.input=‘ACCEPT’
firewall.cfg01e63d.output=‘ACCEPT’
firewall.cfg01e63d.forward=‘REJECT’
firewall.cfg01e63d.flow_offloading=‘1’
firewall.cfg01e63d.flow_offloading_hw=‘1’