This works:
find /home/feeds/data -type f -not -path "*def/incoming*" -not -path "*456/incoming*"
Explanation:
find /home/feeds/data: start finding recursively from specified path-type f: find files only-not -path "*def/incoming*": don’t include anything withdef/incomingas part of its path-not -path "*456/incoming*": don’t include anything with456/incomingas part of its path