We want to use this scenario in our project.

If the path is /common-icons/icon.svg then it must be resolved with options.paths in mind.
If such path is specified ./icon.svg, it should be resolved relatively current location.

Is that possible?
The plugin now searches either only options.paths or only relative paths.

Maybe you should make an option for custom path resolution?

getPath: function(file, url, options) {
  // ...
  return /* some computed url */
}