This issue occurs because when a fragmented packet is received, a copy of the packet is queued and original packet is dropped.
Note: This is where the drop counter increases.
When all the fragmented packets have been received, the fragmented packets are reassembled and run through the firewall. After the firewall result on this packet, the packet is re-fragmented as it was initially received and all the fragmented packets are sent on their way, hence you see that nothing was dropped.