Tcp MSS question

On pppoe links, when you enable to change tcp mss mt adds mangle rules for both incoming and outgoing traffic so mss is set to whatever value (eg: 1480).
The problem is: what if an incoming packet had a lower mss value (eg: 1400) ?

Does mt overwrite a 1400 mss with 1480 ?
Maybe mss rule should have a “tcp-mss=1481-65535” condition?