perl -MFile::Find -le'
  BEGIN {
    $skip = {
      "/home/apps/source" => 1,
      };
    $pat = qr/\.tar$/;  
    }
  find { 
    wanted => sub {
      $File::Find::prune = 1 and return 
        if  exists $skip->{$File::Find::dir};   
      /$pat/o or return;
      print $File::Find::name;
      }
    }, shift    
  ' /home/apps

$skip = {
      "/home/apps/source" => 1,
      "/dir/2"            => 1,
      "/dir/3/1"          => 1,
      };