Are there any appeals against the categorical order?

I saw that there was an ultra-Orthodox here who asked about conscription, and you answered him that he had an obligation to conscript under the categorical imperative. On the surface, the logic of the imperative is simple, but it makes me wonder whether there are appeals to the categorical imperative? After all, if a person says that his action will not affect anyone, such as conscription or tax evasion, and he is not acting as part of a collective ideology but based on his personal choice, then it is difficult to argue that there is a moral obligation to do something, because it is clear that he is a person who acts as an individual and not as a collective? Is this considered a type of appeal to the imperative?