Migrate process plugin to skip values
Use skip_on_value plugin in Migrate Plus module.

Sample code:

id: custom_menu
label: Menu
migration_group: custom
migration_tags:
  - Drupal 7
source:
  plugin: menu
process:
  id:
    -
      plugin: skip_on_value
      equals: true
      source: menu_name
      method: row
      value:
        - devel
        - features
    -
      plugin: static_map
      bypass: true
      source: menu_name
      map:
        main-menu: main
        management: admin
        navigation: tools
        user-menu: account
  label: title
  description: description
destination:
  plugin: entity:menu