Yes, Cell could potentially absorb Goku, although Goku could likely escape.
While Cell's tail (used for absorption) retracted after he became Super Perfect Cell in Dragon Ball Z, the Dragon Ball GT series suggests he retained this ability. In GT, Cell is shown using his stinger (presumably an extension of his absorption capabilities) to attempt to absorb other characters. This implies that, even in his Super Perfect form, the potential for absorption remained.
However, the reference specifically states that when Cell did absorb Goku (likely in a non-canon or alternative timeline scenario), Goku was able to escape. This suggests that even if Cell were successful in initiating the absorption process, Goku's power and potentially his own techniques would allow him to break free. Therefore, while Cell could absorb Goku, it wouldn't necessarily be a permanent or successful absorption.
